Section 164(1) in Karnataka Land Revenue Act, 1964
(1)The [Tahsildar] [Substituted by Act 5 of 1970 w.e.f. 23.10.1969.] may cause the defaulter's moveable property to be distrained and sold. Such distraint and sale shall be made by such officers or class of officers in such manner and in accordance with such procedure as may be prescribed.