Section 6 in Pondicherry Revenue Recovery Act, 1970
6. Arrear of revenue how recovered.
- Whenever revenue is in arrear, it shall be lawful for the Collector, or other officer empowered by him in this behalf, to proceed to recover the arrear, together with interest and costs of process, by the sale of the defaulter's movable or immovable property or both or by execution against the person of the defaulter in the manner hereinafter provided :Provided that the following properties shall not be liable for sale, 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 Collector, be necessary to enable him to earn his livelihood as such and also such portion of the agricultural produce as in the opinion of the Collector is necessary for the purpose of providing, until the next harvest, for the due cultivation of the land and for the support of the holder and his family ;(iii)articles set aside exclusively for the use of religious endowments;(iv)houses and other buildings ( with the materials and sites thereof and the land immediately appurtenant thereto and necessary for their enjoyment ) belonging to an agriculturist and occupied by him.
