23. Estate under charge of court exempt from sale.
- Clause 1. - Except as hereinafter provided by Section 23-A, every estate, and subject to the provisions of Section 14 of Act 11 of 1859, every share or part of an estate for which a separate account has been opened under Section 10 or Section 11 of the said Act, or under Section 70 of Bengal Act 7 of 1876, shall be exempted from sale for arrears of Government revenue which accrued whilst such estate, share or part has been under the charge of the Court:Provided that all such arrears of revenue shall be the first charge upon the sale proceeds of any estate, share or part which may be sold for any other cause than for such arrears of revenue.Recovery of arrears of revenue due at time when estate ceases to be under charge of Court. - Clause 2. - If at the time when such estate, share or part ceases to be under the charge of the Court of Wards, an arrear of revenue is due on account thereof, the Collector may attach such estate, share or part and collect the rent, cesses and other demands due, and all arrears thereof, managing such estate, share or part either directly or through a manager, or by farming it for a period not exceeding five years, as he may think fit:Provided that, when such estate, share or part has been attached under the provisions of this clause, the proceeds shall be paid to the Collector; and the Collector, after deducting the claims of Government for revenue and other public demands, together with any interest which has accrued upon such public demands other than Government revenue, and the charges of management due up to the date of making such deduction, shall release such estate, share or part from attachment, and pay any balance of the proceeds still remaining in his hands to the proprietor of such estate, share or part or to his duly constituted agent, and shall furnish such proprietor or agent with an account of the receipts and expenditure extending over the time when such estate, share or part was under attachment.
