(1) Any instalment of land revenue or part thereof which is not paid on the due date shall become an arrear of land revenue and the person responsible for the payment shall become a defaulter.
(2) A statement of account certified by the Revenue Officer shall, for the purpose of this chapter, be conclusive evidence of the existence of the arrear of its amount and of the person who is the defaulter ;
Provided that nothing in this sub-section shall prejudice the right of such person to make payment under protest and to question the correctness of the account in separate proceedings before the competent authority.
Recovery of demand.
60. An area of land revenue may be recovered by any one or more of the following processes, namely : ·
(a) by Serving a written notice of demand on the defaulter;
(b) by distraint and sale of the defaulter's moveable property including the produce of the land;
(c) by attachment and sale of the defaulter's immoveable property.
Notice of demand
61. The form and contents of the notice of demand and the officers by whom such notices shall be issued shall be in such manner as may be prescribed.
Distraint and sale of movable property