(1) The Collector shall decide which of the claims notified or deemed to have been notified under sections 17 and 18 are to be allowed and which are to be disallowed, in whole or in part, and, on his decision being confirmed by the Court of Wards, shall give written notice of the same to the claimants.
(2) When a claim which has been received under the first proviso to section 18 is allowed, the Collector may disallow payment in part of the interest which has accrued since the publication of the notice under section 17.
(3) Where a claim allowed under sub-section (1), not being a claim merged in a decree, is due or payable, the Collector may, if such claim can not be at once discharged, fix the rate of interest to be paid thereon from the date of his decision to the date of payment and discharge of such claim:
Provided that, if such claim is not discharged by the Court of wards within two years from the date of the decision of the Collector allowing it, any order made under this sub-section reducing the contractual rate of interest shall be deemed to be inoperative.
(4) The Collector may fix the rate of interest to be paid on the claim from the date of such decision to the fixed date aforesaid or to a date two years from the date of the decision, whichever may be the longer period:
Provided that, if such claim is not discharged by the Court of Wards on or before the date up to which the interest has been fixed by such order, the order reducing the contractual rate of interest shall be deemed to be inoperative.
(5) In no case shall the rate of interest fixed under sub-section (3) or sub-section (4), be less than six per centum per annum.
(6) The action of the Collector under sub-sections (2), (3) and (4) of this section, shall be subject to the confirmation of the Court of Wards and shall not be open to question in any Civil Court.