Section 221A(2) in The Calcutta Municipal Corporation Act, 1980
(2)When a warrant is issued under sub-section (1), the attachment shall be made by an order prohibiting the defaulter from transferring or charging the property in any way and all persons from taking any benefit from such transfer or charge and declaring that such property will be sold unless the amount of tax due with all costs of recovery is paid into the Corporation office within fifteen days from the date of attachment.
