সম্পত্তির অন্তর্বর্তীকালীন অবরুদ্ধকরণ বা ক্রোক

(1) While performing functions under this Act, where the Director General (Central Intelligence Cell) or the Commissioner has specific information that any person has concealed information relating to their income or investment or has evaded payment of any amount mentioned in section 212 of this Act, they may, by written order, direct any person who currently holds any money, bullion, jewellery, financial instrument, financial asset, valuable commodity, or any other property not to remove, transfer, or otherwise dispose of it without the prior permission of the authority issuing the order.

(2) An order issued under sub-section (1) shall cease to have effect after the expiry of one year from the date of issuance of such order.

(3) The income tax authority mentioned in sub-section (1), with the approval of the Board, may extend the said period:

Provided that the period of extension shall in no case exceed a total of one (1) year.

(4) For the purpose of calculating the period mentioned in sub-sections (2) and (3), if an order issued under sub-section (1) is stayed by a court for any period, that period, if any, shall be excluded from the calculation.

Comment :