Costs and charges recoverable

There shall be recoverable, in the proceedings in execution of every certificate filed under this Act— (a) interest calculated in such manner as may be prescribed on the public demand to which the certificate relates, at the rate of six and a quarter per centum per annum from the date of signing the certificate up to the date of realization. Provided that— (i) no interest shall be charged if the amount of public demand is less than twenty-five rupees or if the period from the date of signing the certificate up to the date of realization does not exceed three months; (ii) no interest shall be charged for the period during which the execution proceedings are stayed under an order passed by the Certificate Officer at the instance of the certificate-holder; and (iii) no interest shall be charged for the period during which the execution proceedings are stayed under an order passed in an appeal or in revision or by a Court at the instance of the certificate-holder, or any person other than the certificate-debtor; (b) such costs as are directed to be paid under section 45, and (c) all charges incurred in respect of— (i) the service of notice under section 7 and of warrants and other processes, and (ii) all other proceedings taken for realizing the demand. Where the property to be attached is agricultural produce, the attachment shall be made by affixing a copy of the warrant of attachment- (a) where such produce is growing crop - on the land on which such crop has grown, or (2) Subject to such conditions as may be imposed by the Certificate Officer in this behalf, either in the order of attachment or in any subsequent order, the certificate debtor may tend, cut, gather and store the produce and do any other act necessary for maturing or preserving it and if the certificate-debtor fails to do all or any of such acts, the certificate-holder may, with the permission of the Certificate Officer and subject to the like conditions, do all any of them either by himself or by any person appointed by him in this behalf, and the costs incurred by the certificate-holder shall be recoverable from the certificate-debtor as if they were included in the certificate. (3) Agricultural produce attached as a growing crop shall not be deemed to have ceased to be under attachment or to require re-attachment merely because it has been served from the soil. (4) Where an order for the attachment of growing crop has been made at a considerable time before the crop is likely to be fit to be cut or gathered, the Certificate Officer may suspend the execution of the order for such time as he thinks fit, and may, in his discretion, make a further order prohibiting the removal of the crop pending the execution of the order of attachment. (5) A growing crop which from its nature does not admit of being stored shall not be attached under this rule at any time less than twenty days before the time at which it is likely to be fit to be cut or gathered.