Section 46: Land revenue to be a paramount charge on the land

Arrears of land revenue due on account of land by any landholder shall be a paramount charge on the holding and every part thereof, failure in payment of which shall make the holding together with all rights of the holder over all trees, crops, buildings and things attached to the land or permanently fastened to anything attached to the land, liable to forfeiture, whereupon the Collector may levy all sums in arrears by sale of the holding, or may otherwise dispose of such holding in the prescribed manner and such holding, when disposed of, whether by sale as aforesaid, or by restoration to the defaulter, or by transfer to another person or otherwise howsoever, shall, unless the Collector otherwise directs, be deemed to be free from all tenures, rights, encumbrances and equities theretofore created in favour of any person other than the Government in respect of such holding.