Gujarat Land Revenue Code, 1879
An arrear of land revenue may be recovered by the following processes— (a) by serving a written notice of demand on the defaulter under section 152; (b) by forfeiture of the occupancy or alienate holding in respect of which the arrear is due under section 153; (c) by distraint and sale of the defaulter's movable property under section 154; (d) by sale of the defaulter's immovable property under section 155; (e) by arrest and imprisonment of the defaulter under sections 157 and 158; (f) in the case of alienated holding consisting of entire villages, or shares of villages, by attachment of the said villages or shares of villages under sections 159 to 163.