Section 140. Sale of holding for arrears

(1) Notwithstanding anything contained in this sale of
Act, where the land revenue payable in respzct of a holding holding for
is in arrear, the Deputy Commissioner may, either of his ~~~~0~
own motion or on the application of the Gaon Panchayat, land re-
sell the holding in such manner as may be prescribed and venue and
utilize the proceeds in satisfaction of the arrear and refund a~plicauon
$he excess, if any to the Bhumidhar. of
~roceecfs
(2) The Deputy Commissioner shall report to the pres- iherwf-
cribed authority any sale made under this section.
(3) Where any holding is sold under the provisions of
this section, the proceeds thereof shall be utilized first in
defraying the expenses of the sale and secondly in discharg-
ing the amount due as arrear of land revenue and the balance
shall be payable to the person entitled.