(1)Where any land is attached under Section 174 the [Collector] [Substituted 'Sub-Divisional Officer' by U.P. Act No. 4 of 2016, dated 11.3.2016.] may, notwithstanding anything contained in the Code but subject to such conditions as may be prescribed, let out the same for such period not exceeding ten years (commencing from the first day of July to next following) as he deems fit, to any person other than the defaulter.