Section 177. Attachment and sale of other immovable property

177. Notwithstanding anything contained in any law for the time being in force, the Collector may realize any arrears of land revenue by [attachment and sale] of the interest of a defaulter in any other immovable property belonging to such defaulter : Provided that the house or other building (with materials and sites thereof) and the land immediately appurtenant thereto belonging to agriculturist and occupied by him shall be exempted from attachment under this section. Explanation—For the purposes of this section, the expression ‘agriculturist’ shall have the meaning assigned to, it in section 172.