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Section 61

Process for Recovery of Arrears.

Subject to the other provisions of this Act 1[any sum recoverable as an arrear of land revenue under any law for the time being in force] may he recovered by any one or more of the following processes, namely:—

(a) by service of a writ of demand on the defaulter ;

(b) by arrest and detention of his person ;

(c) by distress and sale of his movable property and uncut or ungathered crops ;

(d) by transfer of the holding in respect of which the arrear is due ;

(e) by attachment of the estate or holding in respect of which the arrear is due ;

(f) by annulment of assessment of that estate or holding ;

(g) by sale of that estate or holding ;

(h) by proceeding against other immovable property of the defaulter.


1. Substituted for words “an arrear of land revenue” by Act X of 2005, s. 5.