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State of Assam - Section

Section 108 in Assam Municipal Act, 1956

108. Attachment how to be made.

(1)Every warrant of attachment and sale under the preceding section shall be issued by the Board, and shall be in the prescribed form. Attachment shall be made by actual seizure of movable property, and the officer charged with the execution of the warrant shall be responsible for the due custody thereof.
(2)When a warrant of attachment is issued it shall not be discharged before it is executed except upon payment of the sum due together with one-fourth of the costs referred to in section 107.
(3)Such officer shall make in the presence of witnesses an inventory of all movable property seized under the warrant, and shall give not less than ten days previous notice of the sale, and of the time and place thereof, by beat of drum, in the municipality or ward in which the property is situated, and by serving on the defaulter a notice in the prescribed form:Provided that, if the property is of a perishable nature, it may be sold at once with the consent of the defaulter, or without such consent, at any time after the expiry of six hours from the seizure.