Even if the revenue has to attach the properties of the assessee,
immovable properties must be attached. Attachment of bank accounts and
trading assets should ... order for attachment must be in writing;
(v) The provisional attachment which is contemplated is of any property
including a bank account belonging
District Judge may- (a) confirm the order of attachment and direct the sale of the attached property; (b) vary the order of attachment ... direct the sale of the remainder of the attached property; (c) release the property from attachment; (d) confirm or dissolve the injunction; [*] [ The word
which or by means of which he has acquired the property attached under sub-section (1) of section 5, or, seized [or frozen] [Inserted ... this behalf shall forthwith take the [possession of the property attached under section 5 or frozen under sub-section (1A) of section 17, in such
amount not less than the fair market value of the property provisionally attached under sub-section (1), the Assessing Officer shall, by an order ... Officer may, for the purposes of determining the value of the property provisionally attached under sub-section (1), make a reference to the Valuation Officer
Claims and objections to attachment.
(1) If any claim is preferred to, or objection made to the attachment of, any property attached under section ... issued, or, if the claim or objection is in respect of property attached under an order endorsed under sub-section (2) of section
Code of Criminal Procedure, 1973
85. Release, sale and restoration of attached property.
(1) If the proclaimed person appears within the time specified ... apprehended and brought before the Court by whose order the property was attached, or the Court to which such Court is subordinate, and proves
property after attachment to be void .-
(1) [Where an attachment has been made, any private transfer or delivery of the property attached ... section shall apply to any private transfer or delivery of the property attached or of any interest therein, made in pursuance of any contract
other Court which would be competent to execute such decree to attach any property belonging to the judgment-debtor and specified in the precept ... Court to which a precept is sent shall proceed to attach the property in the manner prescribed in regard to the attachment of property
other proceedings taken for realising the demand. 17. Attachment of property
. Property liable to attachment and sale in execution of a decree of a Civil ... contrary to such attachment, shall be void as against all claims enforceable under the attachment. 19. Attachment of decree
. (1) The attachment of a Civil
interest in such property or portion thereof. (3) Any person claiming an interest in the property attached or any portion thereof may, notwithstanding that ... distribution among the depositors of the money attached or realized out of the sale. 10. Attachment of property of malafide transferees.
(1) Where the assets
