Section 183. Objection against attachment

183. (1) Where any claim is preferred by any person other than the defaulter or any person claiming under him in respect of any property attached under this Chapter, the Collector may, after an inquiry, held after reasonable notice, admit or reject such claim : Provided that no such claim shall be entrusted. (a) where, before the claim is preferred the property attached has already been sold ; or (b) where the Collector considers that the claim is designedly or unnecessarily delayed ; or (c) where the claim is preferred after 30 days from the date of attachment. (2) The person against whom an order is made under subsection (1) may, within 1[sixty days] from the date of the order, prefer an appeal before the commissioner to establish the right which he claims to the property attached but subject to the result of such appeal, if any the order of the Collector shall be final.