(1)After a memorandum referred to in section 3 has been prepared a copy thereof shall, through a notice in the form set forth in the Second Schedule, be sent to the person from whom the sum is recoverable. But such memorandum shall not be executed until two months from the date of service of the notice, or, if an objection has been filed, until such objection has been determined. But if the [Collector] [Substituted by A. O., 1956.] is satisfied by a statement on oath or evidence that such person intends to transfer or encumber his property with a view to prevent or delay the realisation of the Government demand, he may, before the expiry of the prescribed period or the determination of the objection, attach his property, after recording the reasons therefor, in the manner in which attachment is affected before judgment.
