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State of Uttar Pradesh - Section

Section 148 in U.P. Revenue Code Rules, 2016

148. Preparation of list (Section 172).

(1)A list of movable properties so attached shall be prepared on the spot which shall be signed by the attaching officer and two witnesses.
(2)The movables so attached may be left in the custody of the defaulter or of a responsible person as provided in sections 172(3) and 172(4).