Section 142:
Attachment of assigned land-revenue.
(1) Not withstanding anything in any other enactment
for the time being in force, an order issued by any Court for the attachment of assigned land-revenue shall
require the person by whom the revenue is payable to pay it to the Collector, and the Collector to hold it
subject to the further orders of the court.
(2) A payment to the Collector under sub-section (1) shall be an effectual discharge to the person
making it