Sale of Immovable property

(1) When the Deputy Commissioner is of opinion that the processes referred to in clauses (a) and (b) of Section 60 are not sufficient for recovery of an arrear, he may, in addition to or instead of any of those processes, cause the land in respect of which such arrear is due to be attached and sold in the prescribed manner. (2) The Deputy Commissioner may also cause the right, title and interest of the defaulter in any other immoveable property to be similarly attached and sold.