Section 66

an attachment has been issued against the property of an employer in execution of a decree against him and any such property has been seized or sold or otherwise realized in pursuance of such execution; or

the property of an employer has been sold, on the application of a secured creditor, then the proceeds of the sale or other realization of such property shall not be distributed to any person entitled thereto until the court ordering the sale or other realization, has made provision for the payment of any amounts due in respect of contributions payable by the employer under this Act.

In this section the word “contribution” shall be deemed to include any dividend and late payment charges due on any contributions.

Conduct of civil proceedings