Section 104(2) in The City of Nagpur Corporation Act, 1948
(2)After such attachment no person except an officer appointed in this behalf by the State Government shall, in any way, deal with the attached fund, but such officer may do acts in respect thereof which any municipal authority, officer or servant might have done if the 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 incidental to the attachment and subsequent proceedings :Provided that no such attachment shall defeat or prejudice any debt for which the fund or part thereof attached was previously pledged in accordance with law, but all such debts shall be paid out of the proceeds of the attached fund or part, before any part of the proceeds is applied to the satisfaction of the debt in respect of which such attachment is made.
