Section 386(3) in The Code of Criminal Procedure, 1989 (1933 A. D.)
(3)Where the Courts issue a warrant to the Collector under sub-section (1), clause (b), such warrant shall be deemed to be a decree, and the Collector to be the decree-holder, within the meaning of the Code of Civil Procedure, 1977, and the nearest Civil Court by which any decree for a like amount could be executed shall, for the purposes of the said Code, be deemed to be the Court which passed the decree, and all the provisions of that Code as to execution of decrees shall apply accordingly :Provided that no such warrant shall be executed by the arrest or detention in prison of the offender.
