<s>[INST] What is the procedure for the provisional attachment of property specified in the show-cause notice during the pendency of the inquiry? [/INST] ​​​Provisional attachment can be made if IO is of the opinion that noticed property would be alienated during the period specified in the show-cause notice. The provisional attachment can be made only with the previous approval of the Approving Authority.

The provisional attachment cannot be for more than 90 days from the end of the month in which the show-cause notice is issued. The said period of 90 days cannot be extended.

Within the said 90 days period, the following activities are to be completed by IO:

​necessary inquiries and investigations are to be completed;
necessary reports or evidence to be called for;
reply if received to SCN to be considered; and
based on the above, decision is to be arrived at whether the initial bona fide doubt that the property is benami has been dispelled and IO is satisfied that it is not benami property. If so, with prior approval of Approving Authority, the provision­al attachment shall be revoked, proceedings dropped, and no reference to Adjudicating Authority shall be made for adjudication;
if initial bona fide doubt that it is benami property is strengthened or is not dispelled, then it is a case to be referred to Adjudicating Authority. If so, with prior approval of the Approving Authority, IO shall pass the order continuing the provisional attachment till Adjudicating Authority completes adjudication and passes order under Section 26(3). If not already provisionally attached, IO shall, with prior approval of Approving Authority, pass the order of attachment till Adjudicating Authority completes adjudication and passes order under Section 26(3).
In case of (e) above, the case to be referred to Adjudicating Authority within 15 days of the date of the attachment (i.e. within 15 days from the date of passing order confirming provisional attachment/order of attachment, as the case may be).​​​ </s>