Amendment status not verified — confirm the current text below against the official source.
When the amount due has not been paid pursuant to the terms of the demand and no arrangement for securing the same has been entered into the satisfaction of the Collector or the authorised officer, the officer who made the attachment shall, if he is not himself empowered to sell the property attached, immediately transmit a copy of the list of inventory of the property attached to the nearest officer empowered to sell the property in order that it may be publicly sold for the discharge of the arrear of the public revenue due on land, with interest and cost of process.