s 40 Attachment
40.—(1) The attachment mentioned in section 39(1)(a) may be made by a person appointed for the purpose by the Comptroller who must publicly notify the attachment in the prescribed manner and must take an inventory of the property attached.
(2) Such person is deemed to be a public servant within the meaning of the Penal Code 1871.
(3) Such person may break open in the daytime any house or building for the purpose of effecting the attachment.
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