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KARNATAKA TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS RULES, 1976
PART VI : Procedure for Recovery

57.

Where the property proceeded against consists of the share or interest of the defaulter in movable property belonging to him and another as co-owner, it shall be attached and the attachment shall be made by a notice in Form 32 to the defaulter prohibiting him from transferring the share or interest or charging it in any way.