Section 170(7) in Rules Under the Land and Revenue Regulation
(7)Attachment and sale of moveable property. - (i) After an arrear has accrued in respect of a temporarily-settled estate which is not liable to sale under section 70 of the Assam Land and Revenue Regulation at the first instance for arrears of revenue, the tahsildar will issue an order to the nazir to attach such moveable property of the defaulter as may be pointed out to him, and to send to the tahsildar a list of the property attached. At tahsils where there is no nazir, the tahsildar will himself attach such moveable property of the defaulter as may be pointed out to him. At the same time that the nazir or tahsildar (when there is no nazir) attaches the property under this rule, he will serve a sale notice on the defaulter.(ii)Should the defaulter after attachment of moveable property still fail to pay in the arrear with cost, the tahsildar will issue an order to the nazir for the sale of moveable property of the defaulter or, where there is no nazir, will himself proceed to sell the property attached, if the arrear is not paid before the date of sale. If after the issue of a sale order under this rule and before the date fixed for sale the arrear is paid, the tahsildar will see that a certificate to that effect is placed with the record.(iii)The tahsildar will be responsible that as far as lies in his power attached property is not sold for an unduly low price. He will take special orders from the Subdivisional Officer in all cases of difficulty and in the event of the property being sold or an apparently inadequate sum, he will report the matter to the sub-divisional officer who may cancel the sale or pass such other orders as he thinks fit.(iv)If the Tahsildar is of opinion that the process provided for in these rules is not sufficient for the recovery of the arrear, he may, if the arrear accrued in respect of an estate in which the settlement-holder has a permanent, heritable and transferable right of use and occupancy apply to the Deputy Commissioner to order the attachment, and necessary the sale of the estate itself, subject to the provisions of section 74 of the Land and Revenue Regulation. No defaulting estate or immoveable property of a defaulter shall be sold for an arrear which is less than twenty-five paise.
