153. The occupancy or alienated holding for which arrear is due may be forfeited.
- The Collector may declare the occupancy or alienated holding in respect of which an arrear of land revenue is due, to be forfeited to [[State] [The words 'the Provisional Government' were substituted for the word 'Government' by the Adaptation of Indian Laws Order in Council.] Government], and sell or otherwise dispose of the same under the provisions of sections 56 and 57, and credit the proceeds, if any, to the defaulter's accounts:Proviso. - [Provided that the Collector shall not declare any such occupancy or alienated holding to be forfeited-(a)unless previously thereto he shall have issued a proclamation and written notices of the intended declaration in the manner prescribed by sections 165 and 166 for sales of immovable property, and(b)until after the expiration of at least fifteen days from the latest date on which any of the said notices shall have been affixed as required by section 166.]
