(1) Where a suitable person is not forthcoming to take on lease the land
attached under section 174, or where the lease of such land is determined under section 175,
the Collector may sell the whole or any part of such land in such manner as may be
prescribed and appropriate the sale proceeds in accordance with section 200.
(2) The Collector shall report to the Board of Revenue every sale of land under sub-section (1).
(2) The Collector shall report to the Board of Revenue every sale of land under sub-section (1).
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