Section 44(2) in The Orissa Public Demands Recovery Rules, 1963
(2)Attachment of a business under this rule shall be made by an order in Form No. V given in Appendix-A of these rules prohibiting the certificate-debtor from transferring or changing the business in any way and prohibiting all persons from taking any benefit under such transfer, changes and intimating that the business has been attached under this rule. A copy of the order of attachment shall be served on the certificate-debtor, and another copy shall be affixed on a conspicuous part of the premises in which the business is carried on and on the notice board of the Certificate Officer.
