(1) It shall be lawful
for any such officer to attach wherever it may be found, any
movable or immovable property of the person named in the
warrant issued under section 131 as defaulter, subject to the
provisions of the following sub-sections.
(2) The following property shall not be attached namely:&
(i) the necessary wearing apparel and bedding of
the defaulter, his wife and children,
(ii) his cooking utensils,
(iii) the tools of artisans, and
(iv) when the defaulter is an agriculturist, his
implements of husbandry, seed grain, and such
cattle's as may be necessary to enable the
defaulter to earn his livelihood.
(3) The attachment of movable property shall not be
excessive, that is to say, the movable property attached shall be as
nearly as possible proportionate in value to the amount recoverable
under the warrant, and if any articles have been attached which, in
the opinion of a person authorized by or under sub-section (3) of
section 131 to sign a warrant or of the person to whom the warrant
is addressed, should not have been so attached, they shall forthwith
be returned.
(4) The officer shall on attaching the movable property
forthwith make an inventory thereof and shall before removing the
same give to the person in possession thereof at the time of
attachment, a written notice in the form of the Sixth Schedule.
(5) When the property is immovable,&
(i) the attachment shall be made by an order
prohibiting the defaulter from transferring or
charging the property in any way, and all
persons from taking any benefit from such
transfer or charge, and
(ii) the order shall be proclaimed at some place on
or adjacent to the property by beat of drum or
other customary mode, and a copy of the order
shall be affixed on a conspicuous part of the
property and on a conspicuous part of the office
of the Municipality and also, when the property
is land paying revenue to the State Government, in the office of the Collector of
the district in which the land is situate.
(6) Any transfer of or charge on the property attached or of
any interest therein made subsequent to such attachment, and
without the written permission of the Chief Municipal Officer shall
be void as against all claims of the Municipality enforceable under
the attachment.
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