Holding for which arrear is due may be forfeited

Holding for which arrear is due may be forfeited.— The Collector may declare the holding in respect of which an arrear of land revenue is due, to be forfeited to the Government, and subject to rules made in his behalf, sell or otherwise dispose of the same under the provisions of section 46 or 47 and credit the proceeds, if any, to the defaulter’s account: Provided that the Collector shall not declare any such holding to be forfeited—

1. (a) unless previously thereto he shall have issued a proclamation and written notices of the intended declaration in the manner provided by section 133 and 134 for sales of immovable property, and
2. (b) until after the expiration of at least fifteen days from the latest date on which any of the said notices shall have been affixed as required by section 134.