Section 140(1) in The Delhi Lands Reforms Act, 1954
(1)Notwithstanding anything contained in this Act, where the land revenue payable in respect of a holding is in arrear, the deputy Commissioner may, either of his own motion or on the application of the Gaon Panchayat, sell the holding in such manner as may be prescribed and utilize the proceeds in satisfaction of the arrear and refund the excess, if any to the Bhumidhar.