144. Attachment of village and direct management by Deputy Commissioner. –
(1) At any time after an arrear of land revenue has accrued, the Deputy Commissioner may attach the village or any area therein in respect of which the arrear is due and place it under his own management or that of an agent appointed by him for that purpose for such period as he may consider necessary:
Provided that the period for which any village or any area therein may be so attached shall not exceed three years from the commencement of the agricultural year next following the date of attachment and the attachment shall be cancelled, if the arrears are sooner liquidated.
(2) Upon the expiry of the period of attachment, the village shall be restored free of any claim on the part of the Government for any arrear of land revenue due in respect thereof.