When withholding or withdrawing income, the people's court shall make a ruling and issue a notice of assistance in execution, which must be handled by the unit to which the person subjected to execution belongs, banks, credit cooperatives and other units with savings business.
2. Article 244 If the person subjected to execution fails to perform the obligations specified in the legal document according to the notice of execution, the people's court has the right to seal up, detain, freeze, auction or sell off the property that the person subjected to execution should perform. However, the necessities of life of the person subjected to execution and his dependents shall be retained.
The people's court shall make a ruling on taking the measures mentioned in the preceding paragraph.
3. Article 245th When the people's court seals up or distrains property, if the person subjected to execution is a citizen, it shall notify the person subjected to execution or his adult family members to be present; If the person subjected to execution is a legal person or other organization, it shall notify its legal representative or principal responsible person to be present. Those who refuse to be present will not affect the execution. If the person subjected to execution is a citizen, his work unit or the grassroots organization where his property is located shall send people to participate.
The executor must make a list of the seized or detained property, which shall be signed or sealed by the people present and handed over to the person subjected to execution. If the person subjected to execution is a citizen, he may also give a copy to his adult family members.