11. Procedure when defaulter neglects to pay after attachment.
- When the amount due has not been paid pursuant to the terms of the demand and no arrangement for securing the same has been entered into to the satisfaction of the Collector or the authorised officer, the officer who made the attachment shall, if he is not himself empowered to sell the property attached, immediately transmit a copy of the list or inventory of the property attached to the nearest officer empowered to sell the property in order that it may be publicly sold for the discharge of the arrear of the public revenue due on land, with interest and cost of process.
