( 1) When the Deputy Commissioner is of opinion that the processes referred to in clauses (a) and (b) of Section 60 are not sufficient for recovery of an arrear, he may, in addition to or instead of any of those processes, cause the land in respect of which such arrear is due to be attached and sold in the prescribed manner.
(2) The Deputy Commissioner may also cause the right, title and interest of the defaulter in any other immoveable property to be similarly attached and sold.
Note of Sale.
64(1) Before effecting the sale of any land or other immovable property under the provisions of this chapter,the Deputy Commissioner or other Officer empowered in this behalf shall issue such notices and proclamations, in such form, in such manner and containing such particulars, as may be prescribed and such notices and proclamations shall also be published in such manner as may be prescribed.
(2) A copy of every notice or proclamation issued under sub-section (1) shall be served on the defaulter.
Sale to be by auction.
65. All sales of property, moveable or immoveable, under this Chapter shall be by public auction held in accordance with such rules as may be prescribed.
Prohibition to bid a auction.
66. No officer having any duty to perform in connection with any such sale and no person employed by or subordinate to such officer shall, either directly or indirectly bid or acquire any property except on behalf of the Government.
Sale of perishables.
67. Perishable articles shall be sold by auction with the least possible delay and such sale shall be finally concluded by the officer conducting the sale.
;
Sales not to be excessive.
68. Every sale of property, moveable or immovable, under the provisions of this chapter shall as far as may be practicable, be proportionate to the amount of the arrear of the land revenue to be recovered together with the interest thereon and the expenses or attachment and sale.
Deposit by purchaser of immovableproperty.
69. In all cases of immoveable property, the party who is declared to be the purchaser shall be required to deposit immediately twenty five percent of amount of his bid and the balance within fifteen days of the date of sale.
Failure to make deposit.