Notwithstanding anything contained in any law for the time being in force, the Collector may realize any arrears of land revenue by attachment and sale of the interest of a defaulter in any other immovable property belonging to such defaulter:
Provided that the house or other building (with materials and sites thereof) and the land immediately appurtenant thereto belonging to an agriculturist and occupied by him shall be exempted from attachment under this section.
Explanation.- For the purposes of this section, the expression agriculturist shall have the meaning assigned to it in section 172.
Provided that the house or other building (with materials and sites thereof) and the land immediately appurtenant thereto belonging to an agriculturist and occupied by him shall be exempted from attachment under this section.
Explanation.- For the purposes of this section, the expression agriculturist shall have the meaning assigned to it in section 172.
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