Where the property to be attached is in the custody of any court or public officer, the attachement shall be made by a notice to such court or officer,requesting that such property ,and any interest or dividend becoming payable thereon,may be held subject to the future orders of the tax recovery officer by whom the notice is issued.
The process of attachment of property is an important tool for enforcing the recovery of tax dues. However, in cases where the property is already in the custody of a court or public officer, the process of attachment becomes more complicated. In such cases, the attachment is carried out through a specific procedure, as laid down in the law.
The first step in the process is to obtain an attachment order from the appropriate authority. The attachment order is a legal document that authorizes the tax authorities to attach the property in question. This order is usually issued by the tax authorities after due process has been followed, and the taxpayer has been given ample opportunity to pay the tax dues.
Once the attachment order is obtained, it is served on the court or public officer holding the property. The court or public officer is required to comply with the attachment order and surrender the property to the tax authorities. If the court or public officer fails to comply with the order, they may be held liable for contempt of court or for obstruction of the due process of law.
If the property is in the custody of the court, the tax authorities may seek the assistance of the court to facilitate the attachment process. The court may appoint a receiver to take possession of the property and hold it until the tax dues are paid. The receiver is responsible for safeguarding the property and ensuring that it is not damaged or destroyed.
If the property is in the custody of a public officer, the tax authorities may take possession of the property themselves. In such cases, the tax authorities must ensure that they have the necessary resources to safeguard the property and prevent any damage or destruction.
It is important to note that the attachment of property held by the court or public officer may be subject to certain limitations. For example, certain types of property, such as property used for religious or charitable purposes, may be exempt from attachment. Similarly, property held in trust may also be exempt from attachment.
the process of attachment of property held by the court or public officer is a complex process that requires due process to be followed. The tax authorities must obtain an attachment order and serve it on the court or public officer holding the property. If necessary, the court may appoint a receiver to take possession of the property, or the tax authorities may take possession of the property themselves. It is important for the tax authorities to ensure that they have the necessary resources to safeguard the property and prevent any damage or destruction.
