- When the arrear is due in respect of a share or patti or an estate, the Collector may, in addition to or instead of, any of the processes hereinafter specified with the previous sanction of the Board, transfer such share or patti for a term not exceeding ten years from the first day of July next after the date of the sanction to all or any of the co-sharers of the estate other than the estate-holder on condition of their paying the arrear, and on such terms as the Board in each case may prescribe. Such transfer shall not affect the jointed and several liability of the co-sharers of the estate in which it is enforced.(2)When the term of transfer has expired, the share or patti shall be restored to the estate-holder thereof free of any claim on the part of Government or the transferee for any arrear in respect of such share or patti.
