Introduction

The word percept means a general rule intended to regulate behavior. It is a directive or order issued by the Court that has issued a decree to another competent court, instructing it to attach any property owned by the judgment-debtor. Section 46 of the Civil Procedure Code, 1908 (CPC) deals with Percepts.

Section 46 of CPC

• This Section states that -

(1) Upon the application of the decree-holder the Court which passed the decree may, whenever it thinks fit, issue a precept to any other Court which would be competent to execute such decree to attach any property belonging to the judgment-debtor and specified in the precept.

(2) The Court to which a precept is sent shall proceed to attach the property in the manner prescribed in regard to the attachment of property in execution of a decree.

Provided that no attachment under a precept shall continue for more than two months unless the period of attachment is extended by an order of the Court which passed the decree or unless before the determination of such attachment the decree has been transferred to the Court by which the attachment has been made and the decree-holder has applied for an order for the sale of such property.

Objectives of Percepts

• It aims at preventing alienation of property of the judgement-debtor not located within the jurisdiction of the court which passed the decree.
• It serves as a precautionary measure to safeguard the degree-holder’s rights until the proper proceedings for the sale of the property can be initiated through a formal application.

Issuance of Percepts

• The right to apply for the issuance of percepts is considered as a step towards the execution and therefore is not an independent right.

Execution of Percepts

• The Court to which the percept is sent has no jurisdiction to question the validity of percept. And so, it must attach the property as it received the percept.
• Percept can only be sent to the Court which is competent to execute the decree.

Interim Attachment

• Percept is an interim attachment.
• Its operation is restricted to a period of two months, unless the period of attachment is extended.