Section 23. Liquidation of debts by means of money paid by debtor

23. (1) If on the expiry of the said period the debtor shall have paid into court the full amount due from him the Collector shall discharge all his debts. (2) If on the expiry of the said period the debtor shall not have paid into court the full amount due from him the Collector shall expend the amount, if any, paid in discharging the debts in order of priority and shall proceed to liquidate the amount still remaining due in accordance with provisions of the following sections.