Section 28 in Income-Tax (Certificate Proceedings) Rules, 1962
28. Claim of any person other than the defaulter to the property under attachment - When the property remains at the place where it is attached in the custody of the attaching officer, and any person other than the defaulter claims the same, or any part thereof, the officer shall nevertheless remain in possession and shall direct the claimant to prefer his claim to the Tax Recovery Officer.
