Section 141(1) in The Delhi Lands Reforms Act, 1954
(1)If any arrear of land revenue cannot be recovered by any of the processes mentioned in clauses (a) to (e) of section 136, the Deputy Commissioner may realize the same from the interest of defaulter in any other immovable property of the defaulter as if the said arrears were arrears of land revenue assessed on and due in respect of such other property.
