175. (1) Where any land is attached under section 174 the [Collector] may, notwithstanding anything contained in this code but subject to such conditions as may be prescribed, let out the same for such period not exceeding ten years (commencing from the first day of July next following) as he deems fit, to any person other than the defaulter.
(2) The person to whom any land is let out under sub-section (1) shall be bound to pay the whole of the arrears due in respect of such land and to pay the land revenue, during the period of lease, at the rate payable by defaulter in respect of such land immediately preceding its attachment.
(3) If during the period of lease, the lessee commits default in payment of any amount due under the lease, and no other person is to take the land on lease for the remaining period thereof then such amount may be recovered from such lessee by anyone or more of the processes mentioned in section 170 and the lease shall be liable to be determined.
(4) Upon the expiry of the period of lease, the land shall be restored to the tenure holder concerned free of any claim on the part of the State Government for any arrear of revenue in respect of such land.