(1)Arrears of land revenue due on account of land by any landholder shall be a paramount charge on the holding and every part thereof, failure in payment of which shall make the occupancy or alienated holding together with all rights of the occupant or holder over all trees, crops, buildings and things attached to the land or permanently fastened to anything attached to the land, liable to forfeiture; whereupon, the Collector may, subject to the provisions of sub-sections (2) and (3), levy all sums in arrears by sale of the occupancy or alienated holding, or may otherwise dispose of such occupancy or alienated holding under rules made in this behalf and such occupancy or alienated holding when disposed of, whether by sale as aforesaid, or in any manner other than that provided by sub-sections (2) and (3), shall, unless the Collector otherwise directs, be deemed to be freed from all tenures, rights, encumbrances and equities therefor created in favour of any person other than the Government in respect of such occupancy or holding.(2)Where any occupancy or alienated holding is forfeited under the provisions of sub-section (1), the Collector shall take possession thereof and may lease it to the former occupant or superior holder thereof, or to any other person for a period of one year at a time so however, that the total holding of such holder or, as the case may be, the person does riot exceed the ceiling fixed in that behalf under any law for the time being in force.(3)If within three years of the date on which the Collector takes possession of the occupancy or alienated holding under sub-section (2), the former occupant or superior holder thereof applies for restoration of the occupancy or alienated holding, the Collector may restore the occupancy or alienated holding to the occupant or, as the case may be, to the superior holder on the occupant or superior holder paying arrears due from him as land revenue and a penalty equal to [three times the assessment or such times the assessment as may be prescribed, whichever is higher.] [Substituted 'three times the assessment' by Maharashtra Act No. 21 of 2017, dated 18.1.2017.] If the occupant or superior holder fails to get the occupancy or alienated holding restored to him within the period aforesaid, the occupancy or alienated holding or part thereof shall be disposed of by the Collector in the manner provided in sub-section (1).
