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(1) When the deputy commissioner is of opinion that the
processes referred to in clauses (a) and (b) of section 62 are not sufficient for the recovery of an arrear, he
may, in addition to or instead of any of those processes, cause the land in respect of which such arrear is
due to be attached and sold in the prescribed manner.
(2) The deputy commissioner may also cause the right, title and interest of defaulter in any other
immovable property to be similarly attached and sold.
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