(1)The [Collector] [Substituted 'Sub-Divisional Officer' by U.P. Act No. 4 of 2016, dated 11.3.2016.] may attach any land in respect of which any arrears of land revenue is due.(2)Where the amount of arrears in respect of which attachment was made under sub-section (1) is paid, such attachment shall withdrawn.(3)If the amount of arrears is not paid within a period of thirty days from the date of such attachment, the Collector may proceed in accordance with the provisions of Section 175 or Section 176, as the case may be.
