- [(1) An arrear of land revenue payable to Government or [***] [Substituted by M.P. Act No. 19 of 2001 (w.e.f. 26-9-2001), for the words 'An arrear of land revenue payable to Government'.]] may be recovered by a Tahsildar by any one or more of the following processes :-(a)by attachment and sale of movable property;(b)by attachment and sale of the holding on which arrear is due and where such holding consist of more than one survey number or plot number by sale of one or more of such survey numbers, or plot numbers as may be considered necessary to recover the arrears :[Provided that no holding shall be sold for the recovery of any dues of a co-operative society without first exhausting the procedure prescribed in Section 154-A.] [Inserted by M.P. Act No. 2 of 1990 (w.e.f. 6-2-1990).](bb)[ by attachment of holding on which arrear is due and letting the same under Section 154-A; [Inserted by M.P. Act No. 1 of 1971.](bbb)by attachment of any other holding belonging to the defaulter which is used for the purposes of agriculture and letting the same under Section 154-A;](c)[ by attachment and sale of any other immovable property wherever situate belonging to the defaulter:] [Substituted by M.P. Act No. 23 of 2018]Provided that the process specified in clauses (a) and (c) shall not permit the attachment and sale of the following, namely : -(i)the necessary wearing apparel, cooking vessels, beds and bedding of the defaulter, his wife and children, and such personal ornaments, as, in accordance with the religious usage, cannot be parted with by any woman;(ii)tools of artisans and, if the defaulter is an agriculturist, his implements of husbandry, except an implement driven by mechanical power and such cattle and seed as may, in the opinion of the Tahsildar, be necessary to enable him to earn his livelihood as such;(iii)articles set aside exclusively for the use of religious endowments;(iv)house and other buildings (with the materials and the sites thereof and the land immediately appurtenant thereto and necessary for the enjoyment) belonging to an agriculturist and occupied by him :[Provided further that the process specified in clause (b) shall not permit attachment and sale of holding where the defaulter holds,-(i)six hectares or less than six hectares of land in the Scheduled Area; or(ii)four hectares or less than four hectares of land in other areas.Explanation.-For the purpose of this proviso, "Scheduled Area" means any area declared to be Scheduled Area within the State of Madhya Pradesh under paragraph 6 of the Fifth Schedule to the Constitution of India.] [Inserted by M.P. Act No. 9 of 1977.](2)[ Notwithstanding anything contained in sub-section (1), the Tahsildar may recover the arrear of land revenue by attaching any financial asset including bank account or locker, wherever situate, of the defaulter. The attachment of financial assets of the defaulter shall, so far as possible be made by serving a garnishee order on the incharge of financial assets in the manner laid down in Order 21 contained in the First Schedule to the Code of Civil Procedure, 1908 (No. 5 of 1908). In case of a locker hired by the defaulter, the same shall be sealed in the presence of such in-charge, who shall thereafter await further orders of the Tahsildar regarding preparation of inventory of its contents and their ultimate disposal.(3)The Sub-Divisional Officer may cause any person committing default in payment of an arrear of land revenue exceeding rupees fifty lakh to be arrested and shall send him with a warrant to be confined in a civil prison for a period not exceeding fifteen days unless the arrears are sooner paid :Provided that no action under this sub-section shall be taken unless a notice is issued calling upon such person to appear before the Sub-Divisional Officer on a day to be specified in the notice and to show cause why he should not be committed to the civil prison.(4)Notwithstanding anything contained in sub-section (3), no person shall be arrested or confined in a civil prison for an arrear of land revenue, where and for so long as such person (a)is a minor, or a person mentally ill or mentally retarded; and(b)is exempted under sections 133, 135 or 135-A of the Code of Civil Procedure, 1908 (No. 5 of 1908).(5)The Sub-Divisional Officer issuing the arrest warrant may withdraw such warrant if the defaulter pays or undertakes to pay the whole or substantial portion of the arrears and furnishes adequate security therefor.] [Added by M.P. Act No. 23 of 2018]
