(1) The Certificate Officer shall order refund and payment to the purchaser, of-
(a) the amount deposited by him under Section 19; and
(b) the sum equal to 5% of the purchase money deposited under Clause
(b) of Section 21, if the sale is set-aside.
(2) The Certificate Officer shall order the refund and payment of all the moneys deposited under clause (b) of section 21 to the person who made the deposit if the sale is confirmed. .
I Confirmation of purchase
31. When a sale held under this chapter is confirmed, the Certificate Officer shall put Tripura Gazette, Extraordinary Issue, August 24,2001 A. D. 13 the person declared to be the purchaser in possession of the property and shall grant a certificate in Fonn No.10 to the effect that he has purchased the property specified therein and sucf1certificate shall be deemed to be a valid transfer of such property.
! Application of proceedl of lale . I
32. The proceeds of the sale of any such property shall be applied to d6fray the expenses of the sale which shall be detennined in the manner as below and the balance shall be applied to the payment of the arrears of public demand on account of which the sale was held and the surplus, if any, shall be paid to the person whose property has been sold.
(1) In the calculating the cost of sale, the Certificate Officer shall take into account the cost of notice of demand, attachment, and publication of the sale and any other costs incurred in conducting the sale.
(2) If the proceeds of the sale fell short of such errears-for which it was held, the balance remaining due from the defaulter may be recovered from him by further proceeding under chapter-III of the Act, or by any other means authorized by law.
I Liability of certified purchale
33. The person who has purchased any such land to whom a certificate of purchase has been granted shall not be liable for the land revenue in respect of that land for any period prior to the date of sale.
I recautionary measures in certain cases
34. When a crop of any land or any portion of the same is sold, mcrtgaged or otherwise disposed of, the Certificate Officer may, if he thinks it necessary, prevent its - being removed from the land until the demand for the current year in respect of the land is paid, whether the date fixed for the payment of the same has arrived or not.
~ Attachment of decree I