Sale, for arrears of land-revenue, of an estate which is under partition

If any estate has been declared 10 be under partirion as provided in section 29, any arrears of land-revenue accruing due thereon before the date speciiied in the notice isssued under secrion 94 may be realized by sale of the cslateas if he same had not been declared to be under partition; and, if such sale takes place, the partition proceedings shall cease from the date thereof, but shall be revived if the sale is set aside.