(1) At any time after an arrear of land-revenue has accrued, the moveable property and uncut or un-gathered crops of the defaulter may be distrained and sold by order of a Revenue-officer.
    (2) The distress and same shall be conducted, as nearly as may be, in accordance with the law for the time being enforced for the attachment and sale of moveable property under the decree of a Revenue Court constituted under the Punjab Tenancy Act, 1887 (XVI of 1887):
    Provided that, in addition to the particulars exempted by that law from liability to sale, so much of the produce of the land of the defaulter as the Collector things necessary for seed-grain and for the subsistence, until the harvest next following, of the defaulter and his family, and of any cattle exempted by that law, shall be exempted from sale under this section.