23. Clause 1.-Except as hereinafter provided by section 23A, every estate, and, subject to the provisions of section 14 of Act XI of 1859, every share or part of an estate for which a separate account has been opened under section 10 or section 11 of the said Act, or under section 70 of Act VII of 1876, and also subject to the provisions of the proviso (2) to section 70 of the Assam Land and Revenue Regulation, 1886, every share or part of an estate for which a separate account has been opened undersection 65 of the said Regulation, shall be exempt from sale for arrears of Government revenue which have accrued whilst such estate, share or part has been under the charge of the Court: Provided that all such arrears of revenue shall be the first charge upon the sale-proceeds of any estate, share or part which may be sold for any other cause than for such arrears of revenue.