Section 31 in The Orissa Public Demands Recovery Rules, 1963
31. Effect of attachment.
- The order of attachment shall be deemed to have been made as against transferees without consideration from the certificate-debtor, from the date of the order of attachment and as against all other persons from the date on which they respectively had knowledge of the order of attachment or the date on which the order was duly proclaimed under Rule 30, whichever is earlier.
