102. Collector to make recoveries during a certain period.

(a) from the borrower -as if they were arrears of land revenue due by him ;
(b) out of the land for the benefit of which the loan has been granted-as if they were arrears of land revenue due in respect of that land ;
(c) from a surety, if any, as if they were arrears of land revenue due by him ;
(d) out of the property comprised in the collateral security, if any according to the procedure for the realisation of land revenue by the sale of immovable property other than the land on which the revenue is due.