সম্পত্তির অন্তর্বর্তীকালীন অবরুদ্ধকরণ বা ক্রোক

(1) In carrying out the functions under this Act, the Director General (Central Intelligence Cell) or the Commissioner shall, if he has specific information to the effect that any person has concealed information relating to his income or investment, he shall, by order in writing, any person to whom any money is for the time being in possession, bullion, ornaments, financial documents, financial resources, valuables or any other property may be ordered not to remove, transfer or otherwise dispose of the same without the prior permission of the ordering authority.

(2) Such order shall cease to have any effect after the expiry of one year from the date of the passing of the order under sub-section (l).

(3) The Income-tax Authority referred to in subsection (1) may, subject to the approval of the Board, extend the said period:

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

(4) In computing the period referred to in subsections (2) and (3), if the order passed by the Court under sub-section (1) is stayed for any period, such period, if any, shall be omitted from the computation.