Section 176 of U.P. Revenue Code - Sale of holding
Description
(1) Where a suitable person is not forthcoming to take on lease the land attached under Section 174, or where the lease of such land is determined under Section 175, the [Collector] may sell the whole or any part of such land in such manner as may be prescribed appropriate the sale proceeds in accordance with Section 200.
(2) The [Collector] shall report to the [Board of Revenue] every sale of land under sub-section (1).
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