Every order made by the Registrar under sub-section (2) of section 69 or under section 152 every decision or award made under section 73 every order made by the liquidator under section 76 and every order made by the Tribunal or Government under sections 158, 160, 161 or 162 and every order made under section 158 shall if not carried out : (a) on a certificate signed by the Registrar, or any person authorised by him in this behalf, be deemed to be a decree of a civil court and shall be executed in the same manner as decree of such Court ; or
(b) be executed according to the law and under the rules for the time being in force for the recovery of arrears of land revenue :
Provided that any application for the recovery in such manner of any sum shall be made :
(i) to the Collector and shall be accompanied by a certificate signed by the Registrar or by any person authorised by him in this behalf ;
(ii) within twelve years from the date fixed in the order, decision or award and if no such date is fixed, from the date of the order, decision or award, as the case may be ; or
(c) be executed by the Registrar or any other person empowered by him in this behalf by the attachment and sale or by sale without attachment of any property of the person or a co-operative society against whom the order, decision or award has been obtained or passed. A Sale Officer conducting the attachment under this clause shall be deemed to be public servant under [the Indian Penal Code (45 of 1860)].