137. Writ of demand and citation to appear. –
(1) As soon as arrear of land revenue has become due a writ of demand may be issued by the Tahsildar on the defaulter calling upon him to appear and deposit the arrear due on a date to be specified.
(2) In addition to or in lieu of a writ of demand the Tahsildar may issue a citation against the defaulter to appear and deposit the arrear due on a date to be specified.
(3) Where a Gaon Sabha has been charged with the duty of collecting and realizing revenue under section 133, the Chief Commissioner may authorise a Gaon Panchayat, by a general or special order published in the official Gazette, to issue a writ of demand or a citation to appear on any defaulter under clause (a) of section 136, but for action under any other clause of section 136,the Gaon Sabha shall report to Tahsildar for necessary action.