Section 8 in Andhra Pradesh Board of Revenue Standing Orders - Collection of Revenue
8. Attachment of Land: - The sections of the Act already mentioned in paragraphs 6 and 7 above refer to the distraint of movable property. The Act next proceeds, in Sections 25 to 35 to prescribe rules for the attachment and management of land. Before land is attached a written demand must be served on, and a copy given to, the defaulter, and after attachment is made a notice containing certain particulars must be affixed on some conspicuous part of the land, and the attachment must be notified by public proclamation on the land as well as by publication in the district gazette. These preliminaries should invariably be observed before land is brought to sale.
Note: - (1) The notice of attachment shall, whenever possible be served on defaulters personally; where this is impossible it should be published by beat of tom torn in the village and a list should be pasted prominently in the village chavadi or the temple of the village diety or some other place of public assembly in the village.Note: - (2) If the land belongs to a soldier who is still in service, whether the land is owned by him singly or jointly and whether it has been assigned to him for service during the war or has been inherited by him or acquired by him by sale, gift, or otherwise, the revenue authorities should, before bringing the land to sale for non-payment of assessment, inform the defaulter through his Commanding Officer that the assessment on the land is overdue and that, if it is not paid within two months, the land will be brought to sale. Specific sanction of the Collector should be obtained before any land which belongs to a serving soldier is sold for arrears of revenue. Before according sanction the Collector shall obtain the orders of the Commissioner of Land Revenue.
