146. Powers of deputy commissioner to let out the holding in respect of which arrear is due.- (1) Where an arrear of land revenue is due in respect of a holding the Deputy Commissioner may, notwithstanding anything contained in this Act, let out the holding to any person other than the defaulter for a period not exceeding ten years commencing from the first day of July next following upon such terms and conditions as the Chief Commissioner may fix with due regard to the provisions of section 88. (2) Nothing in this section shall affect the liability of any tenure –holders who may be liable under this Act for the payment of the arrear of land revenue. (3) Upon the expiry of the period of lease the holding shall be restored to the tenure-holder concerned free on any claim on the part of the Government for any arrears in respect of such holding. | 
