(1) A Revenue Officer receiving a deposit purporting to be made on any other account shall give notice of the receipt thereof to every person who he has reason to believe claims or is entitled to the deposit, and may pay the amount thereof to any person appearing to him to be entitled to the same, or may, if he thinks fit, retain the deposit pending the decision of a Civil Court as to the person so entitled.
(2) No suit or other proceeding shall be instituted against the State or against any officer of the State, in respect of anything done by a Revenue Officer under this section but nothing in this sub-section shall prevent any person entitled to receive the amount of any such deposit from a person to whom it has been paid by a Revenue Officer.
Execution order of civil and criminal courts by Revenue Officers