Section 295(1) in The Chhattisgarh Municipalities Act, 1961
(1)If any person, by reason of his receiving the rent of immovable property as agent receiver or trustee, or of his being as agent, receiver or trustee of the person who would receive the rent, if the property were let to a tenant, is, under this Act; bound to discharge any obligation imposed by this Act, on the owner of the property and for the discharge of which money is required, he shall not be bound to discharge the obligation unless he has, or but for his own improper act, or default might have had in his hands funds belonging to the owner sufficient for the purpose.