The Land Revenue Office shall, no later than the 27 last day of Ashad (about mid July) prepare such inventory of the land in respect whereof the land revenue has not been paid and remained due even within the time limit 28 referred to in Section 13 as may be prescribed; and 29 if any government office or local body has collected land revenue, the government office or local body shall prepare such an inventory and forward it to the Land Revenue Office within that period. In cases where the land in respect whereof the land revenue as mentioned in that inventory has remained due 30 has to be auctioned off, the Land Revenue Office shall, no later than the 31 last day of Ashwin (about mid October), publish a notice in the specified places.