(1) At any time
after 1[any sum has become recoverable as an arrear of land revenue] the movable
property and uncut or un-gathered crops of the defaulter may be distrained
and sold by order of a Revenue Officer, not below the rank of 2[Tehsildar].
(2) The distress and sale shall be conducted, as nearly as may be, in accordance with the law for the time in force for the attachment and sale of movable property under the decree of a Civil Court:
Provided, that, in addition to the particulars exempted by that law from liability to sale, so much of the produce of the land of the defaulter as the 2[Tehsildar] thinks necessary for seed grain and for the subsistence, until the harvest next following, of the defaulter and his family, and of any cattle exempted by that law, shall be exempted from sale under this section.
(2) The distress and sale shall be conducted, as nearly as may be, in accordance with the law for the time in force for the attachment and sale of movable property under the decree of a Civil Court:
Provided, that, in addition to the particulars exempted by that law from liability to sale, so much of the produce of the land of the defaulter as the 2[Tehsildar] thinks necessary for seed grain and for the subsistence, until the harvest next following, of the defaulter and his family, and of any cattle exempted by that law, shall be exempted from sale under this section.
1. Substituted by Act X of 2005, s. 8. 2. Substituted ibid for “Collector”.