Section 32(2)(b) in Conduct of the Government Litigation, Rules, 2000
(b)If there is a reason to believe that the amount due can not be recovered under clause (a) and the Law Officer concerned knows of any property of the judgement debtor from which the amount due or part of it may be realized e.g. immoveable property, securities, money deposited in the court or the subject matter of a suit on which Government has a first charge under Order XXXIII, rule 10 of Code of Civil Procedure 1908, he shall at once or as soon as he receives necessary information from any source, make an application for execution by attachment, sale etc. for such property;