362. When the Collector receives a warrant under clause (b) of subsection (1) of Section 386 of the Code, he should send it to the nearest Civil Court by which a decree for the amount to be recovered could be executed. Under sub-section (3) of the same section such a warrant is deemed to be a decree passed by that Court. The Collector should then, with due regard to the provisions of Order 27, Rule 2 of the Civil Procedure Code, authorize a suitable person as his agent to apply for the execution of this decree and to conduct these proceedings in execution. Government is liable to pay the necessary Court-fee and process fees for these proceedings.
