Collector shall not pay any surplus arising from the sale of any property under this Chapter to any creditor of the person whose property has been sold, except under a decree or an order of a court of competent jurisdiction.

Certified purchaser liable only for land revenue subsequently due Certified purchaser liable only for land revenue subsequently due.— No certified purchaser of any property sold under the provisions of this Chapter shall be liable for any arrears of land revenue due in respect of such property before the date of the confirmation of his purchase.