Section 59(2) in The Himachal Pradesh Land Revenue Act, 1953
(2)When the Revenue Officer receives a notice under sub-section (1), the Collector may take possession of the estate and deal with it himself as nearly as may be, or refer it to the Gram Panchayat as if the annulment of the assessment thereof had been ordered as a process for the recovery of an arrear of land-revenue due thereon.
