Gujarat High Court Civil Manual (subordinate court practice), 1960
The following rules previously made under section 269 of the old Code are still in force so far as they are consistent with the present Code (Section 157) :— (i) All live-stock and other moveable property attached under section 269 of the Code of Civil Procedure shall ordinarily be removed and conveyed by the attaching officer, or by his subordinates or by persons specially engaged by him, for the purpose, to the Court premises or other appointed place, and there kept under due custody till sold or otherwise disposed of according to law. (ii) In cases where it is found more convenient so to do the property may be handed over to the judgment-creditor under proper security, for removal and conveyance to the Court premises, or other appointed place, for the purpose specified in Rule (i). (iii) When the property is of such a nature that, in the opinion of the attaching officer, or his subordinate, its removal to the Court premises or other appointed place, is impracticable, or can only be effected at a cost out of proportion to its value, the attaching officer shall report his opinion to the Court and, pending receipt of the order of the Court shall arrange for its proper maintenance, guarding and custody at the place at which it has been attached. (iv) The Court, on receipt of such a report as is mentioned in rule (iii), may either order the removal of the property to the Court premises, or other appointed place, or sanction its detention at the place at which it has been attached or elsewhere, under such provisions as to its maintenance, guarding and custody as it thinks fit. (v) Before making any order for the attachment of live-stock, or other moveable property, or at any time after any such order has been passed, the Court may require the person, at whose instance the order of attachment is sought, or has been made, to deposit in the Court such sum of money as the Court may consider necessary— (a) for the removal of the property to the Court premises, or other appointed place, and its maintenance, guarding and custody till arrival thereat ; (b) for the maintenance, guarding and custody of the property at the Court premises or other appointed place, till it is sold or otherwise disposed of ; (c) for the maintenance, guarding and custody of property, at the place at which it was attached, or else-where. In case of the failure to deposit such sum within the time required by the Court, the Court may either refuse to issue, or may cancel, the order of attachment, as the case may be. (vi) An account of the expenses actually incurred shall, on demand being made on or before the date of the sale, be furnished to the attaching creditor and to the person whose property was attached, and the amount that the Court, after hearing their objections to the account, if any, made within three days after furnishing the same, finds to be properly due, shall be deducted as a first charge from the proceeds of the sale of the property and paid to the attaching creditor along with any balance that there may be of the deposit. (vii) If, in consequence of the cancellation of the order of attachment, or for any other reason, the person whose property has been attached becomes entitled to receive back the live-stock, or other property attached, it shall be given