Section 192(1) in Karnataka Land Revenue Act, 1964
(1)When an arrear of land revenue or other public demand recoverable as an arrear of land revenue under section 190 is due in one district, but is to be recovered by sale of defaulter's property in any other district, the Deputy Commissioner of the district in which such arrear of demand became due shall send a statement of account certified under sub-section (2) of section 160 to the Deputy Commissioner of the district, within which the recovery is to be made.