(1) If an arrear cannot be recovered by any of the above process and the defaulter owns, or has any interest in any other estate or any share in any other immovable property, the Collector may proceed against such estate or share or other immovable property as if set were the land on account of which the revenue or rent is due under the provisions of this Act :
Provided that no interest save those of the defaulter alone shall be affected by such process.
(2) Sums of money recoverable as arrears of revenue and rent butnot due in respect of any specific land, may be recovered by process under this section against any immovable property of the defaulter.