Rule 152 - Attachment of property in custody of courts or Public Officer

152. Attachment of property in custody of courts or Public Officer.[1]

Where the property to be attached is in the custody of any court or Public Officer, the proper officer shall send the order of attachment to such court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held till the recovery of the amount payable.

[1] This rule was inserted by CGST(3^rd A)R, 2017 vide Notification No. 15/2017-Central Tax dt. 01-07-2017 wef 01-07-2017.

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CHAPTER XVIII - DEMANDS AND RECOVERY

Rule 152 - Attachment of property in custody of courts or Public Officer