141. Powers to proceed against interest of defaulter in other immovable property. –
(1) If any arrear of land revenue cannot be recovered by any of the processes mentioned in clauses (a) to (e) of section 136, the Deputy Commissioner may realize the same from the interest of defaulter in any other immovable property of the defaulter as if the said arrears were arrears of land revenue assessed on and due in respect of such other property.
(2) Sums of money recoverable as arrears of land revenue, but not due in respect of a specific land, may be recovered under this section from any immovable property of the defaulter.