(1) At any stage of the application, the Collector may, with the sanction of the Board, attach the enh‘re estate and hold it under direct management pending the completion of the partition.
(2) The collections from the estate, while under such attachment, shall be applied first to the payment of the revenue and to the expenses of management and collection at the rate of ten percent of the amount collected and then to the satisfaction of other charges with which the estate or any pad thereof shall have been encumbered for the time being and the surplus, if any, will be divided amongst the co-shares in proportion to the respective shares at such times as the profits are ordinarily divisible.