Section 29 in Income-Tax (Certificate Proceedings) Rules, 1962
29. Return of property on cancellation or withdrawal of attachment - (1) If in consequence of withdrawal or cancellation of the attachment, the defaulter becomes entitled to receive back the movable property attached, the possession thereof shall be given to him on payment of costs, charges and expenses due, if any, in respect of the execution of the certificate against such property.
(2)For the purpose of giving possession under sub-rule (1), the attaching officer shall inform the defaulter that the property is at his disposal.(3)In the absence of any person to take charge of the property the officer shall, if the property has been moved from the premises in which it was seized, replace it where it was found at the time of seizure.
