THE CODE OF CRIMINAL PROCEDURE

PART I
Preliminary

CHAPTER I

Sections

(1) In this Code the following words and expressions have the following meanings, unless a different intention appears from the subject or context:-

(a) "bail able offence" means an offence shown as bailable in the second schedule, or which is made bail able by any other law, for the time being in force; and "non-bailable offence" means any other offence:
Provided that the President of the Union may, by notification declare that an offence punishable under Section 188 or section 506 of the Penal Code, when committed in any area specified in the notification, shall be non-bailabe.

(Note) (b) * * *

(c) "charge" includes any head of charge when the charge contains more heads than one:

(d) * * * *

(e) "Clerk of the Court" means the Registrar of the Distinct Court appointed under the Courts Act, l945, and includes any officer specially appointed by the Chief Justice of the High Court to discharge the functions given by this Code to the Clerk of the Court.

(f) "cognizable offence" means an offence for, and "cognizable case " means a case in, which a police-officer may, in accordance with the second schedule or under any law for the time being in force, arrest without warrant:
Provided that the President of the Union may, by notification declare that any offence punishable under sections 186. 188, 189, 190, 228, 295A, 298, 505, 506 or 507 of the Penal. Code, when committed in any area specified in the notification, shall be cognizable.

(g) "Commissioner of Police" includes a Deputy Commissioner of Police;

(h) "complaint" means the allegation made orally or in writing to a Magistrate, with a view to his taking action under this Code, that some person, whether known or unknown, has committed an offence, but it does not include the report of a police-officer:

(i) * * *

(j) * * *

(k) "inquiry" includes every inquiry other than a trial conducted under this Code by a Magistrate or Court;

(l) "investigation" includes all the proceedings under this Code for the collection of evidence conducted by a police-officer or by any person (other than a Magistrate) who is authorized by a Magistrate in this behalf:

(m) "Judicial proceeding" includes any proceeding in the course of which evidence is or may be legally taken on oath:

(n) "non-cognizable offence" means an offence for, and "non-cognizable case" means a case in, which a police-officer may not arrest without warrant:

(o) "offence" means any act or omission made punishable by any law for the time being in force:
It also includes any act in respect of which a complaint may be made, under section 20 of the Cattle trespass Act:

(p) "officer in charge of a police-station" includes, when the officer in charge of the police-station is absent from the station-house or unable from illness or other cause to perform his duties, the police-officer present at the station-house who is next in rank to such officer and is above the rank of constable, or when the President of the Union so directs, any other police-officer so present:

(q) "place" includes also a house, building,- tent and vessel:

(r) "pleader," used with reference to any proceeding in any Court means a pleader authorized under any law for the time being in force to practice in such Court, and includes (1) an advocate of the High Court so authorized, and (2) any other person appointed with the permission. of the Court to act in such proceeding:

(s) "Police-station" means any post or place declared, generally or specially, by the President of the Union to be a police-station, and includes any local area specified by the President of the Union in this behalf:

(ss) * * *

(t) "Public Prosecutor" means any person appointed under section 492, and includes any person acting under the directions of a Public Prosecutor and any person conducting a prosecution on behalf of [the State] in the High Court in the exercise of its original criminal jurisdiction

(u) "sub-division " means a sub-division of a district:

(v) "summons-case" means a case relating to an offence, and not being a warrant-case and

(w) warrant-case" means a case relating to an offence punishable with death, transportation or imprisonment for a term exceeding six months.

(2) Words which refer to acts done- extend also to illegal omissions; and

all words and expressions used herein and defined in the Penal Code and not hereinbefore defined, shall be deemed to have the meanings respectively attributed to them by that Code.

(1) All offences under the Penal Code shall be investigated, inquired into, tried and otherwise dealt with according to the provisions hereinafter contained.

(2) All offences under am other law shall be investigated, inquired into, tried and otherwise dealt with according to the same provisions, but subject to any enactment for the time being in force regulating the manner or place of investigating, inquiring into, trying or otherwise dealing with itch offences.

6. Besides the High Court and Courts constituted under any law other an this Code for the time being in force, there shall be four classes of criminal Courts in the Union of Myanmar, namely :-

I.- Courts of Session:

II.- Magistrates of the first class

III.- Magistrates of the second class

IV.- Magistrates of the third class.

(1) The Union of Myanmar shall consist of sessions divisions: and very sessions division shall, for the purposes of this Code, be a district or consist of districts.

(2) The President of the Union may alter the limits or the number of such divisions and districts.

(3) The sessions divisions and districts existing when this Code comes into force shall be sessions divisions and districts respectively, unless and until they are so altered.

(1) The President of the Union may divide any district into subdivisions, or make any portion of any such district a sub-division and may alter the limits of any sub-division.

(2) All existing sub-divisions which are now usually put under the charge of a Magistrate shall be deemed to have been made under this Code.

(1) The President of the Union shall establish a Court of Session for every sessions division, and appoint a judge of such Court.

(2) The President of the Union may, by general or special order in the Gazette, direct at what place or places the Court of Session shall hold its sitting but, until such order is made, the Courts of Sessions shall hold their sittings hereinbefore.

(3) The President of the Union may also appoint Additional Sessions judges and Assistant Sessions Judges to exercise Jurisdiction in one or more such Courts.

(4) A Sessions Judge of one sessions division may be appointed by the President of the Union to be also an Additional Sessions Judge of another division, and in such case he may sit for the disposal of cases at such place or places in either division as the President of the Union may direct.

(1) In every district the President of the Union shall appoint a Magistrate of the first class, who shall be called the District Magistrate.

(2) The President of the Union may appoint any Magistrate of the first class to be an Additional District Magistrate, and such Additional District Magistrate shall have all or any of the powers of a District Magistrate under this Code or under any other law for the time being in force, as the president of the Union may direct.

(3) For the purposes of sections 192, sub-section (1), 407, sub-section (2), and 528, sub-sections (2) and (3), such Additional District Magistrate shall be deemed to be subordinate to the District Magistrate.

(1) The President of the Union may appoint as many persons as he thinks fit, besides the District Magistrate, to be Magistrates of the first, second or third class in any district, and the President of the Union or the District Magistrate, subject to the Control of the President of the Union. may, from time to time, define local areas within which such persons may exercise all or any of the powers with which they may respectively be invested under this Code.

^(Note) * * * *

(2) Except as otherwise provided by such definition, the jurisdiction and powers of such persons shall extend throughout such district.

(3) Notwithstanding anything contained in any other law, the appointment of every person as an Honorary Magistrate made prior to the cornnencement (Note) of the Code of Criminal Procedure (Amendment) Act, 1947, shall be deemed to have been made under sub-section (1) and for a period of three years only, to be reckoned from the date on which he was so appointed.

(1) The President of the Union may place any Magistrate of the first or second class in charge of a sub-division, and relieve him of the charge as occasion requires.

(2) Such Magistrates shall be called Sub-divisional Magistrates.

(3) The President of the Union may delegate his powers under this section to the District Magistrate.

(1) The President of the Union may confer upon any person all or any of the powers conferred or conferrable by or under this Code on a Magistrate of the first, second or third class in respect to particular cases or to a particular class or particular classes of cases, or in regard to cases generally in any local area.

(2) Such Magistrates shall be called Special Magistrates, and shall be appointed for such term as the President of the Union may by general or special order direct.

(3) The President of the Union may delegate, with such limitations as he thinks fit, to any [District Magistrate] the powers conferred by sub-section (1).

(4) No powers shall be conferred under this section on any police-officer below the grade of Assistant District Superintendent, and no powers shall be conferred on a police-officer except so far as may be necessary for preserving the peace, preventing crime and detecting, apprehending and detaining offenders in order to their being brought before a Magistrate, and for the performance by the officer of any other duties imposed upon him by any law for the time being in force.

(1) The President of the Union may direct any two or more Magistrates in any place to sit together as a Bench, and may by order invest such Bench with any of the powers conferred or conferrable by or under this Code on a Magistrate of the first, second or third class, and direct it to exercise such powers in such cases, or such classes of cases only, and within such local limits, as the President of the Union thinks fit.

(2) Except as otherwise provided by any order under this section, very such Bench shall have the powers conferred by this code on a magistrate of the highest class to which any one of its members, who is present taking part in the proceedings as a member of the Bench, belongs and as far as practicable shall, for the purposes of this Code, be deemed to be a Magistrate of such class.

(a) the classes of cases to be tried

(b) the times and places of sitting

(c) the constitution of the Bench for conducting trials:

(d) the mode of settling differences of opinion which may arise between the Magistrates in session.

 

(1) All Magistrates appointed under sections 12, 13 and 14 and all Benches constituted under section 15, shall be subordinate to the District Magistrate, and he may, from time to time, make rules or give special orders consistent with this Code ‘as to the distribution of business among such Magistrates and Benches and

(2) Every Magistrate (other than a sub-divisional Magistrate) and every Bench exercising powers in a sub-division shall also be subordinate to the Sub-divisional Magistrate, subject, however, to the general control of the District Magistrate.

(3) All Assistant Sessions Judges shall be subordinate to the Sessions Judge in whose Court they exercise jurisdiction, and he may, from time to tune, make rules consistent with this Code as to the distribution of business among such Assistant Sessions Judges.

(4) The Sessions Judge may also, when he himself is unavoidably absent or incapable of acting, make provision for the disposal of any urgent application by an Additional or Assistant Sessions Judge, or, if there be no Additional or Assistant Judge, by the District Magistrate, and such Judge or Magistrate shall have jurisdiction to deal with any such application.

(5) Neither the District Magistrate nor the Magistrates or Benches appointed or constituted under sections 12, 13, 14 and 15 shall be subordinate to the Sessions Judge, except to the extent and in the manner hereinafter expressly provided.

(a) by the High Court, or

(b) by the Court of Session, or

(c) by any other court by which such offence is shown in the eighth column of the second schedule to be triable.

(1) Subject to the other provisions of this Code, any offence under my other law shall, when any Court is mentioned in this behalf in such law, be tried by such Court.

(2) When no Court is so mentioned, it may be tried by the High Court or, subject as aforesaid, by any Court constituted under this Code by which such offence is shown in the eighth column of the second schedule to be triable.

(1) The High Court may pass any sentence authorized by law.

(2) A Sessions Judge or Additional Sessions Judge may pass any sentence authorized by law ., but any sentence of death passed by any such Judge shall be subject to confirmation by the High Court.

(3) An Assistant Sessions Judge may pass any sentence authorized by law, except a sentence of death or of transportation for a term exceeding seven years or of imprisonment for a term exceeding seven years.

Provided that-

(a) the term is not in excess of the Magistrate's powers under this Code;

(b) in any case decided by a Magistrate where imprisonment has been awarded as part of the substantive sentence, the period of imprisonment awarded in default of payment of the fine shall not exceed one-fourth of the period of imprisonment which such Magistrate is competent to inflict as punishment for the offence otherwise than as imprisonment in default of payment of the fine.

(2) The imprisonment awarded under this section may be in addition to a substantive sentence of imprisonment for the maximum term awardable by the Magistrate under section 32.

(1) When a person is convicted at one trial of two or more offences, the Court may, subject to the provisions of section 71 of the Penal Code, sentence him for such offences to the several punishments prescribed therefor which such Court is competent to inflict, such punishment, when consisting of imprisonment of transportation, to commence the one after the expiration of the other in such order as the Court may direct, unless the Court directs that such punishments shall run concurrently.

(2) In the case of consecutive sentences, it shall not be necessary for the Court, by reason only of the aggregate punishment for the several offences being in excess of the punishment which it is competent to inflict on conviction of a single offence, to send the offender for trial before a higher Court:

Provided as follows:-

(a) in no case shall such person be sentenced to imprisonment for a longer period than fourteen years:

(b) if the case is tried by a Magistrate (other than a Magistrate acting under section 34), the aggregate punishment shall not exceed twice the amount of punishment which he is, in the exercise of his ordinary jurisdiction, competent to inflict.

(3) For the purpose of appeal, the aggregate of consecutive sentences passed under this section in case of convictions for several offences at one trial shall be deemed to be a single sentence.

(1) In conferring powers under this Code the President of the Union may, by order, empower persons specially by name or in virtue of their office or classes of officials generally by their official titles.

(2) Every such order shall take effect from the date on which it is communicated to the person so empowered.

(1) The President of the Union may withdraw all or any of the powers conferred under this Code on any person by him or by any officer subordinate to him.

(2) Any powers conferred by the District Magistrate may be withdrawn by the District Magistrate.

(a) in the taking or preventing the escape of any other person whom such Magistrate or police-officer is authorized to arrest;

(b) in the prevention or suppression of a breach of the peace, or, in the prevention of any injury attempted to be committed to any railway, canal, telegraph or public property.

 

(1) Every person aware of the commission of, or of the intention or any other person to commit, an offence punishable under any of the following sections of the Penal Code (namely), 121, 121A, 122, 123, 124, 124 A, 125, 126, 130, 143, 144, 145, 147, 148, 302, 303, 304, 382, 392, 393, 394, 395, 396, 397, 399, 402, 435, 436, 449, 450, 456, 457, 458, 459, and 460, shall, in the absence of reasonable excuse, the burden of proving which shall lie upon the person so aware, forthwith give information to the nearest Magistrate or police-officer of such commission or intention.

(2) For the purposes of this section the term "offence" includes an act committed at any place out of the Union of Myanmar which would constitute a offence if committed in the Union of Myanmar.

(a) the permanent or temporary residence of any notorious receiver or vendor of stolen property in any village of which he is head-man or police-officer, or in which he owns or occupies land, or is agent, or collects revenue or rent;

(b) the resort to any place within, or the passage through. such village of any person whom he knows, or reasonably suspects to be, a thug, robber, escaped convict or proclaimed offender

(c) the commission of, or intention to commit, in or near such village any non-bail able offence or any offence punishable under section 143, 144, 145, 147, or 148 of the Penal Code.

(d) the occurrence in or near such village of any sudden or unnatural death or of any death under suspicious circumstances, or the discovery in or near such village of any corpse or part of a corpse in circumstances which lead to a reasonable suspicion that such a death has occurred, or the disappearance from such village of any person in circumstances which lead to a reasonable suspicion that a non-bail able offence has been committed in respect of such person;

(e) the commission of, or intention to commit, at any place out of the Union of Myanmar near such village any act which, if committed in the Union of Myanmar. would be an offence punishable under any of the following sections of the Penal Code, namely, 231, 232, 233, 234, 235, 236, 237, 238, 302, 304, 382, 392, 393, 394, 395, 396, 397, 399, 402, 435, 436, 449, 450, 457, 458, 459, 460, 489A, 489B, 489C, and 489D;

(f) any matter likely to affect the maintenance of order or the prevention of crime or the safety of person or property respecting which the District Magistrate by general or special order made with the previous sanction of the President of the Union, has directed him to communicate information.

(2) In this section-

(i) "village" includes village-lands ; and

(ii) the expression "proclaimed offend& includes any person proclaimed as an offender by any Court or authority established or continued by the President of the Union in any part of the Union of Myanmar in respect of any act which [ * * * * ] (Note) would be punishable under any of the following sections of the Penal Code, namely, 302, 304, 382, 392, 393, 394, 395, 396, 397, 399, 402, 435, 436, 449, 450, 457, 458, 459, and 460.

(3) Subject to rules in this behalf to be made by the President of the Union, the District Magistrate or Sub-divisional Magistrate may from time to time appoint one or more persons with his or their consent to perform the duties of a village-headman under this section whether a village-headman has or has not been appointed for that village under any other law.

(1) In making an arrest the police-officer or other person making the same shall actually touch or confine the body of the person to be arrested, unless there be a submission to the custody by word or action.

(2) If such person forcibly resists the endeavour to arrest him, or attempts to evade the arrest, such police-officer or other person may use all means necessary to effect the arrest.

(3) Nothing in this section gives a right to cause the death of a person who is not accused of an offence punishable with death or with transpiration for life.       

if ingress to such place cannot be obtained under section 47, it shall be lawful in any case for a person acting under a warrant and in any case in which a warrant may issue, but cannot be obtained without affording the person to be arrested an opportunity of escape, for a police-officer to enter such place and search therein, and in order to effect an entrance into such place to break open any outer or inner door or window of any house or place, whether that of the person to be arrested or of any other person, if, after announcement of his authority and purpose and demand of admittance duly made, he cannot otherwise obtain admittance.

(Note) ( * * * * )

first, any person who has been concerned in any cognizable offence or against whom a reasonable complaint has been made or credible information has been received or a reasonable suspicion exists of his having been so concerned

secondly, any person having in his possession without lawful excuse, the burden of proving which excuse shall lie on such person, any implement of house-breaking,

thirdly, any person who has been proclaimed as an offender either under this Code or by order of the President of the Union;

fourthly, any person in whose possession anything is found which may reasonably by suspected to be stolen property and who may reasonably be suspected of having committed an offence with reference to such thing;

fifthly, any person who obstructs a police-officer while in the execution of his duty, or who has escaped, or attempts to escape, from lawful custody;

sixthly, any person reasonably suspected of being a deserter from [the Burma] (Note) Army. Navy or Air Force;

seventhly, any person who has been concerned in, or against whom a reasonable complaint has been made or credible information has been received or a reasonable suspicion exists of his having been concerned in, any act committed at any place out of the Union of Myanmar which, if committed in the Union of Myanmar, would have been punishable as an offence, and for which he is, under any law relating to extradition [ * * * * ] (Note) or otherwise, liable to be apprehended or detained in custody in the Union of Myanmar;

eighthly; any released convict committing a breach of any rule made under section 565, sub-section (3),

ninthly, any person for whose arrest a requisition has been received from another police-officer. provided that the requisition specifies the person to be arrested and the offence or other cause for which the arrest is to be made and it appears there from that the person might lawfully be arrested without a warrant by the officer who issued the requisition.

(2) * * * *

(a) any person found taking precautions to conceal his presence [within the limits of the police-station to which such police-officer is attached] (Note) under circumstances which afford reason to believe that he is taking such precautions with a view to committing a cognizable offence; or

(b) any person [within the limits of the police-station to which such police-officer is attached] (Note) who has no ostensible means of subsistence, or who cannot give a satisfactory account of himself : or

(c) any person who is by repute an habitual robber, house-breaker or thief, or an habitual receiver of stolen property knowing it to be stolen, or who by repute habitually commits extortion or in order to the committing of extortion habitually puts or attempts to put persons in fear of injury.

(2) * * * *

(Note) An officer in charge of a police-station or any police-officer making an investigation under Chapter XIV may require any officer subordinate to him to arrest without a warrant any person who may lawfully be arrested without a warrant.    

(2) When the true name and residence of such person have been ascertained, he shall be released on his executing a bond, with or without sureties, to appear before a Magistrate if so required:

Provided that, if such person is not resident in the Union of Myanmar, the bond shall be secured by a surety or sureties resident in the Union of Myanmar.

(3) Should the true name and residence of such person not be ascertained within twenty-four hours from the time of arrest or should be fail to execute the bond, or, if so required, to furnish sufficient sureties, he shall forthwith be forwarded to the nearest Magistrate having jurisdiction.

(1) Every summons issued by a Court under this Code shall be in writing in duplicate, signed and scaled by the presiding officer of such Court or by, such other officer as the High Court may, from time to time, by rule, direct.

(2) Such summons shall be served by a police-officer or subject to such rules as the President of the Union may prescribe in this behalf, by an officer of the Court issuing it or other public servant.

(1) The summons shall, if practicable, be served personally on the person summoned by delivering or tendering to him one of the duplicates of the summons.

(2) Every person on whom a summons is so served shall, if so required by the serving officer, sign a receipt therefor on the back of the other duplicate.

(3) Service of a summons on an incorporated company or other body corporate may be effected by serving it on the secretary, local manager or other principal officer of the corporation or by registered post letter addressed to the chief officer of the corporation in the Union of Myanmar. In such case the service shall be deemed to have been effected when the letter would arrive in ordinary course of post.

(1) Where the person summoned is in the active service of the Government or of a Railway Administration, the Court issuing the summons shall ordinarily send it in duplicate to the head of the office in which such person is employed; and such head shall thereupon cause the summons to be served in manner provided by section 69, and shall return it to the Court, under his signature with the endorsement required by that section.

(2) Such signature shall be evidence of due service.

(1) When a summons issued by a Court is served outside the local limits of its jurisdiction. and in any case where the officer who has served a summons is not present at the hearing of the case, an affidavit, purporting to be made before a Magistrate. that such summons has been served, and a duplicate of the summons purporting to be endorsed (in manner provided by section 69 or section 70) by the person to whom it was delivered or tendered or with whom it was left. shall be admissible in evidence, and the statements made therein shall be deemed to be correct unless and until the contrary is proved.

(2) The affidavit mentioned in this section may be attached to the duplicate of the summons and returned to the Court.

(1) Every warrant of arrest issued by a Court under this Code shall be in writing, signed by the presiding officer, or in the case of a Bench of Magistrates by any member of such Bench and shall bear the seal of the Court.

(2) Every such warrant shall remain in force until it is cancelled by the Court which issued it, or until it is executed.

(1) Any Court issuing a warrant for the arrest of any person may in its discretion direct by endorsement on the warrant that, if such person executes a bond with sufficient sureties for his attendance before the Court at a specified time and thereafter until otherwise directed by the Court, the officer to whom the warrant is directed shall take such security and shall release such person from custody.

(2) The endorsement shall state-

(a) the number of sureties;

(b) the amount in which they and the person for whose arrest the warrant is issued are to be respectively bound and

(c) the time at which he is to attend before the Court.

(3) Whenever security is taken under this section the officer to whom the warrant is directed shall forward the bond to the Court

(2) When a warrant is directed to more officers or persons than one, it may be executed by all, or by any one or more, of them.

(3) When the person against whom such warrant is issued is arrested, he shall be made over with the warrant to the nearest police-officer, who shall cause him to be taken before a Magistrate having jurisdiction in the case, unless security is taken under section 76.

(1) When a warrant is to be executed outside the local limits of the jurisdiction of the Court issuing the same, such Court may, instead of directing such warrant to a police-officer, forward the same by post or otherwise to any Magistrate or District Superintendent of Police within the local limits of whose jurisdiction it is to be executed.

(2) The Magistrate or District Superintendent to whom such warrant is so forwarded shall endorse his name thereon and, if practicable, cause it to be executed in manner hereinbefore provided within the local limits of his jurisdiction.

(1) When a warrant directed to a police-officer is to be executed beyond the local limits of the jurisdiction of the Court issuing the same, he shall ordinarily take it for endorsement either to a Magistrate or to a police-officer not below the rank of an officer in charge of a station, Within the local limits of whose jurisdiction the warrant is to be executed.

(2) Such Magistrate or police-officer shall endorse his name thereon and such endorsement shall be sufficient authority to the police-officer to whom the warrant is directed to execute the same within such limits and the local police shall, if so required. assist such officer in executing such warrant.

(3) Whenever there is reason to believe that the delay occasioned by obtaining the endorsement of the Magistrate or police-officer within the local limits of whose jurisdiction the warrant is to be executed will prevent such execution, the police-officer to whom it is directed may execute the same without such endorsement in any place beyond the local limits of the jurisdiction of the Court which issued it.

(1) Such Magistrate or District Superintendent shall, if the person arrested appears to be the person intended by the Court which issued the warrant, direct his removal in custody to such Court.

Provided that, if the offence is bailable, and such person is ready and willing to give bail to the satisfaction of such Magistrate or District Superintendent, or a direction has been endorsed under section 76 on the warrant and such person is ready and willing to give the security required by such direction the Magistrate or District Superintendent shall take such bail or security, as the case may be, and forward the bond to the Court which issued the warrant.

(2) Nothing in this section shall be deemed to prevent a police-officer from taking security under section 76.

(2) The proclamation shall be published as follows:-

(a) It shall be publicly read in some conspicuous place of the town or village in which such person ordinarily resides.

(b) it shall be affixed to some conspicuous part of the house or homestead in which such person ordinarily resides or to some conspicuous place of such town or village; and

(c) a copy thereof shall be affixed to some conspicuous part of the
Court-house.

(3) A statement in writing by the Court issuing the proclamation to the effect that the proclamation was duly published on a specified day shall be conclusive evidence that the requirements of this section have been complied with, and that the proclamation was published on such day.

(1) The Court issuing a proclamation under section 87 may at any time order the attachment of any property, moveable or immoveable. or both, belonging to the proclaimed person,.

(2) Such order shall authorize the attachment of any property belonging to such person within the district in which it is made and it shall authorize the attachment of any property belonging to such person without such district when endorsed by the District Magistrate within whose district such property is situate.

(3) If the property ordered to be attached is a debt or other moveable property, the attachment under this section shall be made.-

(a) by seizure or

(b) by the appointment of a receiver ; or

(c) by an order in writing prohibiting the delivery of such property to the proclaimed person or to any one on his behalf; or

(d) by all or any two of such methods, as the Court thinks fit.

(4) If the property ordered to be attached is immoveable, the attachment under this section shall, in the case of land paying revenue to Government, be made through the Collector of the district in