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    <title>Attachment not to be excessive</title>
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    <description>Attachment of property for recovery of government dues must not be excessive. Property attached by arrest or distraint must, as nearly as possible, be proportionate to the amount specified in the recovery certificate.</description>
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      <description>Attachment of property for recovery of government dues must not be excessive. Property attached by arrest or distraint must, as nearly as possible, be proportionate to the amount specified in the recovery certificate.</description>
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