(1) The Collector shall issue a warrant for the arrest of the defaulter, or his surety, or both which shall specify his name or their names, the amount of revenue due and the date on which it became payable, and the warrant shall be signed and sealed by the authority by whom it was issued.
(2) The officer charged with the execution of the warrant shall thereupon arrest the defaulter, or his surety, or both and send him or them to the Central Jail at Puducherry, and deliver the warrant to the Jailor, which shall be a sufficient authority to him to receive the prisoner or prisoners.
(3) A copy of such warrant shall be retained by the jailor, who shall forthwith despatch the original to the Officer in charge of the Central Jail.
Mode of enforcing payment by sureties
50. All the remedies specified by this Act in case of revenue defaulters may be employed against their sureties, and it shall be lawful for the Collector, or other officer empowered by him in this behalf, to enforce the same simultaneously with, or either previously or subsequently to, their enforcement against the defaulters; so, however, that not more than the total sum in arrears, and interest with costs and charges, shall be realised from the defaulters and the sureties.
Removal of crops may be prevented where revenue is payable in kind
51. When land-revenue is payable in kind, it shall be lawful for the Collector or other officer empowered by him in this behalf, to prevent the removal of the crop from the land until a division has been made, and the portion which belongs to the Government has been set apart, unless the landholder furnishes such security as the Collector may deem satisfactory.
Similar process in case of other species of revenue, advances, fees, cesses etc
52. All arrears of revenue other than land-revenue due to the Government, all advances made by the Government for cultivation or other purposes connected with the revenue, all fees or other dues payable by any person to or on behalf of the village servants employed in revenue or police duties, all cesses lawfully imposed upon land and all sums due to the Government, including compensation for any loss or damage sustained by them as a result of a breach of contract, may be recovered in the same manner as arrears of land revenue under the provisions of this Act, unless the recovery thereof has been or may hereafter be otherwise specially provided for.
398 Process servers to be paid batta
53. The persons employed in serving notices, or other processes under this Act, shall be entitled to batta at such rates as may, from time to time, be fixed by the Government and published in the Official Gazette.
Interest and charges recoverable as arrears
54. The batta fixed under section 53 as well as interest and all costs and charges incurred under the authority of this Act, shall be recoverable from the defaulter or his sureties in the same manner as arrears of revenue.
Who to bear expense of countermanded sale and recovery thereof
55. Where property attached or distrained is put up for sale, and the sale is countermanded, the proprietor shall, nevertheless, be responsible for the expenses incurred in consequence of the attachment or distraint, in the same manner as if the sale had taken place; and in the event of such proprietor omitting to discharge the amount, it shall be recoverable by the same process under which the original demand would have been recoverable.
Receipts for payments of revenue
56. Every person making a payment of revenue shall be entitled to a receipt for the same, signed by the Collector or other officer empowered by him in this behalf and such receipt shall state the name of the person making the payment and the subject-matter in respect of which it is paid, and, in case of land-revenue, shall describe the land on which the assessment is due and the names of the persons entered in respect thereof in the settlement account.
399 Procedure where defaulter or surety resides out of region