- The Collector may attach and sell the movable property of the defaulter. Every attachment and sale ordered under this section shall be made according to the law in force of the time being for the attachment and sale of movable property under the decree of a Civil Court. In addition to the particulars mentioned in the proviso to section 60 of the Code of Civil Procedure, 1908 (Central Act V of 1908), articles set aside exclusively for religious use shall be exempted from attachment and sale under this section. The cost of attachment and sale shall be added to the arrear of revenue or rent and shall be recoverable by the same procedure.
