Inventory of attached property requires identification, custody-location recording, and delivery of a copy to the defaulter or custodian.

Upon attachment of a defaulter's property for recovery of government dues, the Proper Officer must prepare an inventory identifying the attached property and the place where it is lodged or kept. A copy must be delivered to the defaulter or to the person from whose charge the property was distrained. The substituted provision replaces the earlier reference to property being "arrested or distrained."

---

---

---