Section 177 of U.P. Revenue Code - Attachment and sale of other immovable property

Description

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 of the section.
Explanation. - For the purposes of this section, the expression 'agriculturist' shall have the meaning assigned to it in Section 172.

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