Section 72(1) in Maharashtra Land Revenue Code, 1966
(1)Arrears of land revenue due on account of land by any landholder shall be a paramount charge on the holding and every part thereof, failure in payment of which shall make the occupancy or alienated holding together with all rights of the occupant or holder over all trees, crops, buildings and things attached to the land or permanently fastened to anything attached to the land, liable to forfeiture; whereupon, the Collector may, subject to the provisions of sub-sections (2) and (3), levy all sums in arrears by sale of the occupancy or alienated holding, or may otherwise dispose of such occupancy or alienated holding under rules made in this behalf and such occupancy or alienated holding when disposed of, whether by sale as aforesaid, or in any manner other than that provided by sub-sections (2) and (3), shall, unless the Collector otherwise directs, be deemed to be freed from all tenures, rights, encumbrances and equities therefor created in favour of any person other than the Government in respect of such occupancy or holding.
