38.—(1) Any sum of money owing by way of estate duty or interest thereon 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 [Cap. 121].
(2) Where any proceeding is instituted for the recovery of estate duty or interest thereon in respect of any property, the High Court may appoint a receiver of the property and the rents and profits and may order a sale of the property.