139. Attachment and sale of movable property.- (1) The Deputy Commissioner may, whether the defaulter has been arrested or not, attach and sell his movable property. (2) Every attachment and sale under this section shall be made according to the law in force for the time being for the attachment and sale of movable property in execution of a decree of a civil court. (3) In addition to the particulars mentioned in clauses (a) to (o) of the proviso to section 60 of the Code of Civil Procedure, 1908, articles set apart exclusively for the use of religious worship shall be exempted from attachment and sale under this section. (4) The costs of attachment and sale shall be added to the arrear of land revenue. | 
