When an arrear of land-revenue has become due, the Deputy Commissioner may issue a warrant ordering the defaulter to pay the amount within a time therein stated, and empowering an officer to be named in the warrant, in default of the arrear being so paid, to bring the defaulter to the tahs l at a date to be named in the warrant.
Detention at head quarters of Deputy Commissioner. If the arrear he not paid, and if, on the day named in the warrant, the defaulter does not show satisfactory cause for extending the time for payment of the arrear, the Deputy Commissioner may direct such person to be conveyed to his head quarters and there kept under personal restraint for ten days.
The Deputy Commissioner may empower any Tahs ld r of his district to exercise the powers conferred by the two preceding clauses of this section.
Imprisonment in civil jail. If the arrear he not paid within ten days, and no good reason for the delay is shown, the Deputy Commissioner may issue an order to the jailor of the civil jail of the district, directing him to confine the defaulter therein as a civil prisoner until the arrear is paid, or until the expiration of such period, not exceeding one year from the date of the order, as the Deputy Commissioner thinks fit; and such person shall be confined according to the terms of such order;
Distraint and sale of moveables. and he may order the distraint and sale of the moveable property of any such person, with the exception of instruments of husbandry, cattle actually employed in agriculture, and the tools of artisans;
or he may order either of the above processes to be enforced.
Conduct of sale. Every sale ordered under this section shall be conducted according to the law in force for the time being for the sale of moveable property under the decree of a Civil Court.
When defaulter may be discharged. Wherever any of the processes provided in sections forty-six, forty-seven, forty-nine or fifty-two has been enforced in respect of an arrear, the defaulter on account of whose arrear such process has been enforced shall, if he has been imprisoned under this section, be forthwith discharged.