Section 147(2) in The M.P. Land Revenue Code, 1959
(2)[ Notwithstanding anything contained in sub-section (1), the Tahsildar may recover the arrear of land revenue by attaching any financial asset including bank account or locker, wherever situate, of the defaulter. The attachment of financial assets of the defaulter shall, so far as possible be made by serving a garnishee order on the incharge of financial assets in the manner laid down in Order 21 contained in the First Schedule to the Code of Civil Procedure, 1908 (No. 5 of 1908). In case of a locker hired by the defaulter, the same shall be sealed in the presence of such in-charge, who shall thereafter await further orders of the Tahsildar regarding preparation of inventory of its contents and their ultimate disposal.
