Section 170(7)(iv) in Rules Under the Land and Revenue Regulation
(iv)If the Tahsildar is of opinion that the process provided for in these rules is not sufficient for the recovery of the arrear, he may, if the arrear accrued in respect of an estate in which the settlement-holder has a permanent, heritable and transferable right of use and occupancy apply to the Deputy Commissioner to order the attachment, and necessary the sale of the estate itself, subject to the provisions of section 74 of the Land and Revenue Regulation. No defaulting estate or immoveable property of a defaulter shall be sold for an arrear which is less than twenty-five paise.