Rule 23 - Property to which rules apply - Income-tax (Certificate Proceedings) Rules, 1962

Part IV MAINTENANCE AND CUSTODY, WHILE UNDER ATTACHMENT, OF LIVESTOCK OR OTHER MOVABLE PROPERTY, FEES FOR SUCH MAINTENANCE AND CUSTODY, SALE THEREOF AND DISPOSAL OF SALE PROCEEDS Property to which rules apply. 23. The rules in this part relate to movable property (other than agricultural produce) attached by actual seizure under the Second Schedule.