Section 19(1) in Kerala Revenue Recovery Act, 1968
(1)In the case of -• a debt not secured by a negotiable instrument ; or• a share in a corporation ; or• other movable property not in the possession of the defaulter except property deposited in, or in the custody of, any court, the attachment shall be made by a written order of the Collector or the authorised officer prohibiting • in the case of the debt, the creditor from recovering the debt and the debtor from making payment thereof until the further order of the Collector or the authorised officer, as the case may be;• in the case of the share, the person in whose name the share may be standing from transferring the same or receiving any dividend thereon;• in the case of the other movable property (except as aforesaid), the person in possession of the same from giving it over to the defaulter.
