Section 137(1) in Tamil Nadu Co-operative Societies Rules, 1988
(1)Where the Sale Officer attaches or has attached under these rules any property, not in the custody of any Court, which is already under attachment made in execution of a decree of any Court, such Court shall receive and realise such property and shall determine claims thereto and any objections to the attachment thereof:Provided that where the property is under attachment in the execution of decree of more Courts than one, the Court which shall receive or realise such property shall determine any claim thereto and any objection to the attachment thereof shall be the Court of the highest grade, or where there is no difference in grade between such Courts, the Court under whose decree the property was first attached.
