Duties of Collector in connection with attachment of assignments

Duties of Collector in connection with attachment of assignments.  Sections 141 and 142 of Land Revenue Act, XVII of 1887.  Paragraph 169 of the Land Administration Manual - Assigned revenue is an “interest in land”, and an order for its attachment made by any Civil or Criminal Court must be addressed to the Collector or such Revenue Officer as the Collector may appoint in this behalf, and must direct 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.  In execution proceedings the Collector is the agent of the Court, and must obey its order without demur.  But after attachment has been made, he would be justified in pointing out to the Court, any reasons, why in his opinion it should be withdrawn.  It would then be for the Court to decide whether the reasons are valid.