Power of Settlement Commission to order Provisional Attachment to protect revenue [Section 245DD] :

(i) Under section 245DD, the Settlement Commission is empowered to provisionally attach the  property belonging to the applicant for protecting the interest of the revenue. The manner in which such provisional attachment is to be effected is provided in the Second Schedule. Such provisional attachment is valid for a period of 6 months, after which it ceases to have effect.

(ii) The Settlement Commission may, for reasons to be recorded in writing, extend the aforesaid period by such further period or period as it thinks fit.