Section 32. Effect of depositing rent.

(1) When a deposit has been so received, it shall be deemed to be a payment made by the tenant to his landlord in respect of rent due. (2) The Revenue-officer receiving the deposit 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 thereto, or may, if he thinks fit, retain the deposit pending the decision of a competent Court as to the person so entitled. (3) No suit or other proceeding shall be instituted against the Secretary of State of India in Council, or against any officer of the Government, in respect of anything done by a Revenue-officer under this section, but noting in this sub-section shall prevent any person entitled to receive the amount of any such deposit from recovering it from a person to whom it has been paid by a Revenue-officer.