Amendment status not verified — confirm the current text below against the official source.
(1) If the Corporation of Calcutta or the Commis- sioners of a municipality fail to make any payment as requir- ed under sub-section (2) of section 23, the State Government may attach the Municipal Fund of the Corporation of Calcutta or any portion thereof or the Municipal Fund of the Commis- sioners of the municipality or any portion thereof, as the case may be. (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 or portion thereof ; but such officer may do all acts in respect thereof which the Corporation of Calcutta or the Commissioners of the municipality or any municipal officer or servant might have done if such attachment had not taken place, and may apply the proceeds in satisfaction of the arrear 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 pledged 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 arrear due to the State Government.