24. [ (1) The Collector shall then realize the value of such of the debtors property, other than proprietary right in land, but including proprietary rights in land in the areas which on the 7th day of July, 1949 were included in a Municipality or a Notified Area under the provisions of the U. P. Municipalities Act, 1916 or a Cantonment under the provision of the Cantonment Act, Act, 1924, or a Town Area under the provisions of U. P. Town Areas Act, 1914, as shall have been reported by the Special Judge under the provisions of sub-section (2) of section 19 to be liable to attachment or sale :
Provided that the Collector before passing orders under this section of the sale of any property shall hear any objection which the debtor may have to make to the sale of that property :
Provided also that, notwithstanding anything in any other section of this Act, the Collector may if he considers fit, sell, along with any building disposed of under this section, the proprietary rights of the applicant in a land occupied by such building or appurtenant thereto.
Provided further that the Collector shall leave the debtor at least one residential house and necessary furniture thereof if
(a) the debtor owns such house and furniture and desires to retain it, and
(b) such house and furniture is free from any mortgage or charge.]
(2) The amount so realized shall be expended by the Collector in discharging the debts in order of priority.
(3) For the purpose of execution against property outside [Uttar Pradesh] the decrees passed by the Special Judge shall be deemed to be decrees in favour of the Collector.
(4) For realizing the value of the debtors property under this section the Collector may exercise all the powers of a civil court for the execution of a decree.