Lease and sale of occupancy right

(1) The Collector may attach the holding in respect of which land revenue is due and lease it out for a period not exceeding ten years; but if in his opinion it is proper to sell such land he may, with the sanction of the Board of Revenue sell the right of occupancy of the land. Any sum realised by auction or sale or through other management of the land shall be credited to the account of the defaulter. (2) The Government may, whenever it appears necessary, by general or special order, authorise any Collector or Additional Collector to sell the land attached under sub-section (1) without the sanction of the Board of Revenue.