(a) by attachment and sale of movable property belonging to the defaulter;
(b) by attachment of the holding in respect of which the arrear is due and the sale of the interest of the defaulter therein and where such holding consists of more than one survey number or plot number by such sale in one or more of such survey numbers or plot numbers as may be considered necessary to recover the arrear;
(c) by attachment and sale of the interest of the defaulter in any other immovable property :
Provided that the process specified in clauses (a) and (c) shall not permit the attachment and sale of the following, namely :-
(i) the necessary wearing-apparel, cooking, vessels, beds and bedding of the defaulter, his wife and children, and such personal ornaments as, in accordance with religious usage, cannot be parted with by any woman;
(ii) tools of artisans and, if the defaulter is an agriculturist his implements of husbandry, except any implements driven by mechanical power and such cattle and seed as may, in the opinion of the Tehsildar, be necessary to enable him to earn his livelihood as such;
(iii) article set aside exclusively for the use of religious endowments;
(iv) houses and other buildings (with the materials and the sites thereof and the land immediately appurtenant thereto and necessary for their enjoyment) belonging to an agriculturist and occupied by him.
123. The cost of serving a notice of demand under section 121 or of issuing and enforcing any process under section 122 shall be recoverable as part of the arrear in respect of which the notice was served or the process was issued.
124. The process specified in clauses (a) and (c) of section 122 may be enforced either in the district in which the default has been made or in any other district.
125. (1) If proceedings are taken under this Chapter against any person for the recovery of an arrear of land revenue he may, at any time before his interest in the property is knocked down at a sale, pay the amount claimed and may, at the same time, deliver a protest signed by himself or his authorized agent to the revenue officer taking such proceedings, and thereupon such proceedings shall be stayed.
Certified account to be evidence as to arrear and defaulter Notice of demand Process of recovery of arrear 26 Application of proceeds of sale Interest of the defaulter in the property sold for arrears to be free from encumbrances
(2) Any person complying with the provisions of sub-section (1) may, notwithstanding anything contained in section 120, object to the subdivisional Officer that nothing was due or that the amount were taken and the Sub-Divisional Officer shall decide the objection so raised.
(3) Where the Sub-Divisional Officer decides that the amount due was less than the amount for the recovery of which proceedings were taken he shall as early as practicable refund the excess amount to such person.
(4) No appeal shall lie against the order of the Sub-Divisional Officer passed under sub-section (2), but the person aggrieved by such order may institute a civil suit for the recovery of the sum paid under protest.
126. (1) The proceeds of every sale under this Chapter shall be applied firstly, in satisfaction of the arrears on account of which the sale was held and of the expenses of such sale, secondly, to the payment of any arrears of cesses due from the defaulter under any law for the time being in force, thirdly, to the payment of any other arrear payable to the Government by the defaulter, and forthly, to the payment of any arrears due form the defaulter to a co-operative society and the surplus, if any, shall then be payable to him, or where there are more defaulters than one, to such defaulters according to their respective interests in the property sold:
Provided that the surplus shall not be paid to the defaulter or defaulter, as the case may be, until after expiry of two months from the date of the sale in the case of movable property or from such date as may be prescribed in the case of immovable property.
(2) Notwithstanding anything contained in sub-section (1), the proceeds of sale under clause (c) of section 122 shall be applied first to the payment of arrears of land revenue payable by the defaulter for the immovable property sold up to the date of the sale, and the surplus, if any, shall be applied in accordance with sub-section (1).
127. Unless the Sub-Divisional Officer otherwise directs, the purchaser of the interest of the defaulter in the immovable property sold for arrears of land revenue, shall acquire such interest free of all encumbrances imposed on it and all grants and contracts made in respect of it, by any person than the purchaser.
128. (1) Where the interest of the defaulter in any immovable property is sold under the provisions of this Chapter and such sale has been confirmed by the prescribed authority in the prescribed manner such interest shall be deemed to have vested in the purchaser form the time when such interest is sold and not from the date on which the sale has been confirmed.
(2) When a sale is confirmed under sub-section (1), the Sub- Divisional Officer shall put the person declared to be the purchaser in possession of the property and shall grant him a certificate in the prescribed form to the effect that he has purchased the interest of the defaulter in the property specified therein and such certificate shall be deemed to be a valid transfer of such interest.
129. The purchaser shall not be liable for land revenue payable in respect of the property for any period previous to the date of the sale.