Section 173 of U.P. Revenue Code - Attachment of bank account and locker of the defaulter

Description

The attachment of any bank account of the defaulter shall, so far as possible, be made by serving a garnishee order on the Manager in charge of the branch of the bank concerned in the manner laid down in Rules 46, 46-A and 46-B of Order XXI contained in the First Schedule to the Code of Civil Procedure, 1908, and in the case of a locker hired by the defaulter, the same shall be sealed in the presence of such Manager who shall, thereafter, await further orders of the Sub-Divisional Officer regarding preparation of inventory of its contents and their ultimate disposal.

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