(1)The movable properties of the defaulter may be attached under section 172, except those specified in subsection (2) thereof or sections 60 and 61 of the Code of Civil Procedure, 1908.(2)Every process of attachment under the said section shall be issued by the Sub-Divisional Officer in R.C. Form-38 and unless otherwise directed shall be executed by a Collection Amin authorised for the purpose.
