38.—(1) Any sum of money owing by way of estate duty, interest thereon or penalty to the Government, or being forfeited to the Government under the provisions of this Act shall be a debt due to the Government and may be recovered under the Government Proceedings Act 1956.
(2) Where any proceeding is instituted for the recovery of estate duty, interest thereon or penalty in respect of any property, the General Division of the High Court may appoint a receiver of the property and the rents and profits and may order a sale of the property.[40/2019]
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