Section 18
of Land Code
Section 18
(1)
When any rent due to Government shall have become due and is unpaid it shall be deemed in arrear and the officer in charge of the Land Office may demand pay-ment of it by a notice in writing and if the same be not paid within 15 days thereafter he may issue an attachment and seize and sell by virtue thereof any n1ovable property of the defaulter and may also seize and sell any effects or any crops to whomsoever belonging which may be found upon the land in respect of which the arrear is due.
(2)
If the arrear cannot be recovered in the manner aforesaid the officer in charge of the Land Office may attach
Land Code and after due notice sell the land in respect of which the arrear is due.
(3)
The purchaser at a sale held under subsection (2)
shall be deemed to have acquired the right offered for sale free from all encumbrances created over it and from all subordinate interests derived from it except such as are ex-pressly reserved by the Land Officer at the time of sale, and shall be entitled to have such right Tegistered free of cost.
( 4) The proceeds of any sale under this section shall be applied in the first place in satisfaction of the arrear and costs and in the event of there being any surplus remaining the Land Officer shall pay such surplus tq.any person estab-lishing a claim thereto.
(5)
If at any such sale there shall be no bid sufficient to cover the amount due for arrears and costs, the land shall revert to and vest in His Majesty.