West Pakistan Land Revenue Act, 1967 — section 88

88. Sale of holding. When an arrear of land-revenue has accrued and the foregoing processes are not deemed sufficient for the recovery thereof, the Collector, with the previous sanction of the Board of Revenue may, in addition to, or instead of, all or any of those processes, and subject to the provisions hereinafter contained, sell the holding in respect of which the arrear is due: Provided that land shall not be sold for the recovery of

(a)any arrear which has accrued while the land was under the charge of the Court of Wards or was so circumstanced that the Court of Wards might, under the law for the time being in force, have exercised jurisdiction over it; or

(b)any arrear which has accrued while the land was under attachment under section 85; or

(c)any arrear which has accrued while the land was held under direct management by the Collector or in farm by any other person, under section 86, after either an annulment of assessment or a refusal to be liable therefor.