189Final statement of money attachment
(1)The judicial officer must, before the expiry of the period of 14 days beginning with the day mentioned in subsection (2) below, give a statement to the sheriff.
(2)The day referred to in subsection (1) above is the day on which—
(a)the judicial officer made payment to the creditor under a payment order; or
(b)the money attached (or the last part of it) was returned to the debtor or, as the case may be, a third party by virtue of section 182(6), 183(11), 185(3), 186, 187 or 188 of this Act,
whichever is the later.
(3)The statement mentioned in subsection (1) above must be—
(a)in (or as nearly as may be in) the form prescribed by Act of Sederunt; and
(b)signed by the judicial officer.
(4)The statement must specify—
(a)any banking instruments, the values of which have been realised;
(b)the value realised in respect of each such instrument;
(c)any sums paid by the debtor to account of the sum recoverable by the money attachment;
(d)any chargeable expenses;
(e)any sums paid to the creditor;
(f)any surplus paid or instruments returned to the debtor or, as the case may be, a third party; and
(g)any balance due by or to the debtor.
(5)The statement must contain a declaration by the judicial officer that all the information contained within it is, to the best of the officer’s knowledge, true.
(6)If the judicial officer—
(a)without reasonable excuse gives the statement after the expiry of the period mentioned in subsection (1) above; or
(b)wilfully refuses to make, or delays making, the statement after the expiry of that period,
the sheriff may make an order providing that the officer is liable for the chargeable expenses, either in whole or in part.
(7)An order under subsection (6) above does not prejudice the right of the sheriff to report the matter to the Commission by virtue of section 67(1)(b) of this Act (investigation into alleged misconduct by judicial officers).