THE CENTRAL GOODS AND SERVICES TAX RULES , 2018
CHAPTER XVIII  -  DEMANDS AND RECOVERY
Rule - 152
Year  

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Attachment of property in custody of courts or Public Officer.

152. 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.