(1) The property shall be paid for in cash at the time of the sale or as soon after as the officer holding the sale shall appoint and the purchaser shall not be permitted to carry away any part of the property until he has paid for the same in full.
(2) Where the purchaser fails to pay the purchase money under subsection (1), the property shall be brought up for re-sale and the defaulting purchaser shall be liable for any loss arising therefrom as well as the expenses incurred on the re-sale and if the property is sold on the re-sale for a higher price than the first sale, the difference or increase in the price *[shall be the property of the defaulter subject to the right of the Government to appropriate towards arrears remaining, if any].
Demand to be served prior to attachment of land and mode of service