Section 173. Attachment of bank account and locker of the defaulter

173. The attachment of any bank account of the defaulter shall, so far as possible, be made by serving a garnishee order on the manager in charge of the branch of the bank concerned in the manner laid down in rules 46, 46-A and 46-B of Order 21 contained in the First Schedule to the Code of Civil Procedure, 1908, and in the case of a locker hired by the defaulter, the same shall be sealed in the presence of such manager how shall, thereafter await further orders of the Sub-Divisional Officer regarding preparation of inventory of its contents and their ultimate disposal.