Section 42(2)(a) in Karnataka Agricultural Income-Tax Act, 1957
(a)as if it were an arrear of land revenue; or(aa)[ by attachment and sale or by sale without attachment of any property of such assessee or any other person by such authority, in such manner, as may be prescribed;] [Inserted by Act 7 of 1997 w.e.f. 1.4.1997.]