- When the [Tahsildar] [Substituted by Act 5 of 1970 w.e.f. 23.10.1969.] is of opinion that the processes referred to in clauses (a) and (b) of section 161 are inexpedient or insufficient for the recovery of an arrear, he may, in addition to or instead of any of these processes, cause any immoveable property of the defaulter to be attached and sold.
