Section 174. Attachment of holding

174. (1) The 1 [Collector] may attach any land in respect of which any arrears of land revenue is due. (2) Where the amount of arrears in respect of which attachment was made under sub-section (1) is paid, such attachment shall stand withdrawn. (3) If the amount of arrears is not paid within a period of thirty days from the date of such attachment, the Collector may proceed in accordance with the provisions of section 175 or section 176, as the case may be.