56. (1) where the property proceeded against is a decree of a Civil Court for the payment of money or for sale in enforcement of a mortgage or charge, it shall be attached, and attachment shall be made by the issue of a notice in Form 31 to the Civil Court requesting the Civil Court to stay the execution of the decree unless and until.-

1. (a) the Tax Recovery Officer cancels the notice; or
2. (b) the authority concerned or the defaulter applies to the Court receiving such notice to execute the decree.

(2) Where a Civil Court receives an application under clause (b) of sub-rule (1), it shall, on the application of the authority concerned or the defaulter, and subject to the provisions of the Code of Civil Procedure, 1908 (Central Act 5 of 1908), proceed to execute the attached decree, and apply the net proceeds in satisfaction of the certificate.

(3) The authority concerned shall be deemed to be the representative of the holder of the attached decree and to be entitled to execute such attached decree in any manner lawful for the holder thereof.