S. 281B : Provisional attachment-Power must not be exercised in an arbitrary manner-Recovery proceedings against assignee of Partner’s Share in firm-Provisional Attachment Of Property Of Firm is not valid-Interpretation of taxing statute-The golden rule of interpretation of statutes is that the statute has to be construed according to its plain, literal and grammatical meaning, unless it leads to absurdity. [Indian Partnership Act, 1932, S. 29]