[1][110A. Provisional release of goods, documents and things seized [2][or bank account provisionally attached] pending adjudication. -
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Any goods, documents or things seized [3][or bank account provisionally attached] under section 110, may, pending the order of the [4][adjudicating authority], be released to the owner [5][or the bank account holder] on taking a bond from him in the proper form with such security and conditions as the 4[adjudicating authority] may require.] |
[1] Inserted by the Taxation Laws (Amendment) Act, 2006 (29 of 2006), section 26 (w.e.f. 13.07.2006).
[2] Inserted (w.e.f. 1-8-2019) s. 75 (i) of the Finance (No.2) Act, 2019 (23 of 2019).
[3] Inserted (w.e.f. 1-8-2019) s. 75 (ii) of the Finance (No.2) Act, 2019 (23 of 2019).
[4] Substitution by the Finance Act, 2011 (8 of 2011), section 47, for "adjudicating officer" (w.e.f. 08.04.2011).
[5] Inserted (w.e.f. 1-8-2019) s. 75 (iii) of the Finance (No.2) Act, 2019 (23 of 2019).