Powers of arrest in case of wilful or fraudulent non-payment of arrears

When arrears of revenue, with interest and other charges cannot be liquidated by the sale of the property of the defaulter or of his surety, and the Collector has reason to believe that the defaulter or his surety is wilfully withholding the payment of the arrears, or has been guilty of fraudulent conduct in order to evade payment, it shall be lawful for him to cause the arrest and imprisonment of the defaulter, or his surety, not being a female, in the manner specified in section 49: Provided that no person shall be imprisoned on account of an arrear of revenue for a longer period than two years or for a longer period than six months, if the arrear does not exceed rupees five hundred, or for a longer period than three months, if the arrear does not exceed rupees fifty: Provided further that such imprisonment shall not extinguish the debt due to the Government by the defaulter, or his surety.