How manager's and other servants to be proceeded against for loss or defalcation

Every guardian, manager or other servant of the Court of Wards entrusted with the receipt, custody or control of moneys or securities for money on behalf of the Court of Wards or with the management of any estate under its superintendence, may be proceeded against for any loss or defalcation in his accounts as if the amount thereof were an arrear of land revenue.