Section 153(2) in Chennai City Municipal Corporation Act, 1919
(2)After such attachment, no person except an officer appointed in this behalf by the [State Government] [The words 'Provincial Government' were substituted for the words 'Governor-General in Council' by the Adaptation Order of 1937 and the word 'State' was substituted for 'Provincial' by the Adaptation Order of 1950.] shall in any way deal with the attached fund; but such officer may do all acts in respect thereof which any municipal authority, officer or servant might have done if such attachment had not taken place, and may apply the proceeds in satisfaction of the arrears and of all interest and costs, due in respect thereof and of all expenses caused by the attachment and subsequent proceedings:Provided that no such attachment shall defeat or prejudice any debt for which the fund attached was previously charged in accordance with law; but all such prior charges shall be paid out of the proceeds of the fund before any part of the proceeds is applied to the satisfaction of the debt due to the Government.Budget
