Attachment of Property: authorised officers may detain and sell defaulters' assets after notice, with inventory required. Amendments define Proper Officer as an officer subordinate to the Commissioner and not below Assistant Commissioner rank authorised to attach, sell and realise amounts in recovery certificates. If the amount in the prior notice is not paid within the prescribed notice period, the Proper Officer may detain the defaulter's property and proceed to attachment and sale to realise the certificate amount together with detention costs. After attachment, the Proper Officer must prepare an inventory specifying the place the property is kept and supply a copy to the defaulter or the person from whose charge the property was distrained.