140. Sale of holding for recovery of arrear of land revenue and application of proceeds thereof.- (1) Notwithstanding anything contained in this Act, where the land revenue payable in respect of a holding is in arrear, the deputy Commissioner may, either of his own motion or on the application of the Gaon Panchayat, sell the holding in such manner as may be prescribed and utilize the proceeds in satisfaction of the arrear and refund the excess, if any to the Bhumidhar. (2) The Deputy Commissioner shall report to the prescribed authority any sale made under this section. (3) Where any holding is sold under the provisions of this section, the proceeds thereof shall be utilized first in defraying the expenses of the sale and secondly in discharging the amount due as arrear of land revenue and the balance shall be payable to the person entitled. | 
