Section 20

Tax1959309 of 312 sections available

Statutory text

(1) 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 a growing crop, on the land on which such crop has grown; or (b) where such produce has been cut or gathered, on the threshing-floor or place for treading out grain or the like or fodder-stack on or in which it is deposited; and another copy on the outer door or on some other conspicuous part of the house in which the defaulter ordinarily resides or if there is no such house, on the outer door or on some other conspicuous part of the house in which he carries on business or personally works for gain or in which he is known to have last resided or carried on business or personally worked for gain; and the produce shall thereupon be deemed to have passed into the possession of the Court. (2) The attaching officer shall make such arrangements for the custody of the agricultural produce as he may consider sufficient and also to tend, cut, gather and store the produce and do any other act necessary for maturing or preserving it. (3) The costs incurred under sub-rule (2) shall be borne by the defaulter.

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