Section 137(1) in The Orissa Co-operative Societies Rules, 1965
(1)Where the Sale Officer attaches or has attached under this rule any property, which is not in the custody of any Court but is already under attachment made in the execution of a decree of a Court, such Court shall receive and realise such property and shall determine claims there and any objection to the attachment thereof :Provided that where the property is under attachment in the execution of decrees of more Court than one Court, which shall receive or realise such property and shall determine any claim thereto and any objection to the attachment thereof shall be the Court of the higher grade or where there is no difference in grade between such Court, the Court under whose decree the property was first attached.
