Section 77(1) in The Punjab Land Revenue Act, 1887
(1)If the arrear cannot be recovered by any of the processes hereinbefore provided or if the [Commissioner] [Substituted by Punjab Act 45 of 1953 for the words 'Financial Commissioner'.] considers the enforcement of any of those processes to be inexpedient, the Collector may, where the defaulter owns any other estate or holding, or any other immovable property, proceed under the provisions of this Act against that property as if it were the land in respect of which the arrear is due:Provided that no interest save those of the defaulter alone shall be so proceeded against, and no incumbrances created, grants made or contracts entered into by him in good faith shall be rendered invalid by reason only of his interest being proceeded against.
