Section 421(3) in The Code of Criminal Procedure, 1973
(3)Where the Court issues a warrant to the Collector under clause (b) of sub-section (1), the Collector shall realise the amount in accordance with the law relating to recovery of arrears of land revenue, as if such warrant were a certificate issued under such law :Provided that no such warrant shall be executed by the arrest or detention in prison of the offender.
