Clause 2.– If at the time when any property ceases to be under the charge of the Court of Wards, any liabilities enumerated in this clause are outstanding in respect of any part of property, the Collector may attach the whole or any part of such property whether consisting of estates, or shares or parts of estates, or tenures or holdings and collect the rents, cesses and other demands due and all arrears thereof, managing the property so attached either directly or through a manager or by farming as he may think fit: Provided that such attachment shall not remain in force for a period exceeding five years. The Collector shall from the proceeds of such property discharge the liabilities of the whole property in the following order of priority:-(1) cost of management,(2) arrears of Government revenue and interest,(3) current revenue,(4) cesses due to Government,(5) arrears of rent and cess due to the superior landlords and interest thereon,(6) other sums due to Government, including the principal of and interest on any loans advanced by any Government, and (7) current rent. After satisfaction of the above liabilities the Collector shall, subject to any order of the Civil Court in this behalf, release the property to the proprietor, and pay to him or his duly constituted agent any surplus that remains in the hands of the Collector, and shall furnish such proprietor with an account ofthe receipts and expenditure expending over the time when the property was under attachment.