(2)If any sum payable in pursuance of the proviso to Sub-section (1) in respect of any land be not duly paid, it shall be recoverable in the manner provided by this Act for the collection of taxes, and, if not so recovered, the Executive Officer may enter upon the land and sell it with any erections, standing thereon by public auction/subject to the conditions, if any, imposed under Sub-section (1) above and may deduct the said sum and the expenses of the sale from the proceeds of the sale and shall pay the balance if any to the defaulter.
