Provisional attachment of property requires Commissioner delegation to an authorised officer who prepares and serves an inventory.

When the Settlement Commission orders provisional attachment it must send the order to the territorial Commissioner, who may authorise a subordinate officer (not below Assistant Commissioner) to attach property. The authorised officer shall prepare an inventory identifying immovable property and the location of movable property, deliver a copy to the applicant or person in charge, and send copies to the Commissioner and the Settlement Commission.

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