First. Arrears other than those of the current year, or of the year immediately preceding.
Secondly. Arrears due on account of estates other than that to be sold.
Thirdly. Arrears of estates under attachment by order of any judicial authority, or managed by the Collector in accordance with such order.
Fourthly. Arrears due on account of tuccavee, poolbundee, or other demands not being land revenue, but recoverable by the same process as arrears of land revenue.
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Section 1 · Laws repealed.Section 2 · What is an arrear of revenue.Section 3 · Latest day of payment.Section 4 · In Sylhet, personal property of defaulters may in the first instance be distrained and sold.Section 6 · Notifications of sale to be issued, and no tender after latest day of payment to stop the sale.Section 7 · Notice to ryots, &.Section 8 · Claims against Government held by a defaulter not to invalidate a sale.Section 9 · Deposits receivable from persons not proprietors.India Code, Government of India. Text fetched 16 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.