Provisional attachment of property triggers administrative attachment procedure with authorised officer and mandatory inventory and notices. Provisional attachment under section 127D requires the Settlement Commission to send its order to the Principal Commissioner or Commissioner with jurisdiction over the applicant's residence, business, bank account or property. That Commissioner may authorise an officer not below Assistant Commissioner to attach property. The authorised officer must prepare an inventory describing immovable property sufficiently to identify it and specifying the location of movable property, hand a copy to the applicant or custodian, and send copies to the Commissioner and the Settlement Commission.