The Partition of Revenue-paying Estates Act, 1863
Section 27. Estate may be attached and brought under khas management under superintendence of officer
At the commencement of the Revenue year current in the District, the Collector may direct the Officer appointed to make the partition, or some other person, to attach the estate, and to bring it under khas management under the personal superintendence of such Officer.
The collections of the estate, after defraying the expenses of management, and any other expenses with which the estate is chargeable, shall be applied to the payment of the Government Revenue, and the residue shall be divided amongst the proprietors in proportion to their respective shares, at such periods as the Collector may see fit.
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