Sale of estate or holding

Sale of estate or holding.-When an arrear of land revenue has accrued and the foregoing processes are not deemed sufficient for the recovery thereof, the Collector, with the previous sanction of the 1 [Divisional Commissioner,] may, in addition to or instead of all or any of those processes and subject to the provisions hereinafter contained, sell the estate or holding in respect of which the arrear is due : Provided that, land shall not be sold for the recovery of-

1. (a) any arrear which has accrued while the land was under the charge of the Court of Wards ; or
2. (b) any arrear which has accrued while the land was under attachment under section 66 of this Act ; or
3. (c) any arrear which has accrued while the land was held under direct management by the Collector or in farm by any other person, under section 67, after either an annulment of assessment or a refusal to be liable therefor : 1 [ Provided further that the sale of land under this section shall be subject to the provisions of section 4-A of the Jammu and Kashmir Alienation of Land Act, Samvat 1995 and section 140 of the Transfer of Property Act, Samvat 1977.]