Section 14(5) in The M.P. Nagariya Sthawar Sampatti Kar Adhiniyam, 1964
(5)Where the tax due from any person on account of any building or land is in arrear, it shall be lawful for the realising authority to serve upon any person paying rent in respect of that building or land, or any part thereof, to the person from whom the arrears arc due, a notice staling the amount of such arrears of tax and requiring all future payments of rent (whether the same have already accrued, due or not) by the person paying the rent to be made direct to the realising authority until such arrears shall have been duly paid, and such notice shall notwithstanding anything contained in any, other law or instrument operate to transfer to the realising authority the right to recover, receive and give a discharge for such rent.
