There is no provision in the Tamil Nadu Revenue Recovery Act, 1864, which enabled the Collector to attach and sell a land not registered in the defaulter's name for arrears of revenue due

K. Nagammal v. Joint Commercial Tax Officer, 

1973 (31) STC 607 (Mad.), 

Rakaprasada Rao, J., held that there is no provision in the Tamil Nadu Revenue Recovery Act, 1864, which enabled the Collector to attach and sell a land not registered in the defaulter's name for arrears of revenue due from the defaulter