136. Procedure for the recovery of an arrear of land revenue. –
An arrear of land revenue may be recovered by any one or more of the following processes:
(a) By serving a writ of demand or a citation to appear on any defaulter,
(b) By arrest and detention of his person,
(c) By attachment and sale of his moveable property including produce,
(d) By attachment of the holding in respect of which the arrear is due,
(e) By sale of the holding in respect of which the arrear is due or
(f) By attachment and sale of other immovable property of the defaulter.