Uttar Pradesh Revenue Code-2006State Act of Uttar Pradesh · Act 8 of 2012
174. (1) The [Collector] may attach any land in respect of which any arrears of land revenue is due.
(2) Where the amount of arrears in respect of which attachment was made under sub-section (1) is paid, such attachment shall stand withdrawn.
(3) If the amount of arrears is not paid within a period of thirty days from the date of such attachment, the Collector may proceed in accordance with the provisions of section 175 or section 176, as the case may be.