Provided that, if he orders that the costs of any such proceeding shall not follow the event, he shall record his reasons for the order.

Restriction on Revenue officers bidding at auction or trading Restriction on Revenue officers bidding at auction or trading.-(1) An officer of the Revenue Department or a person employed in a Revenue office or patwari or kanungo shall not-

1. (a) purchase or bid for, either in person or by agent, in his own name or that of another, or jointly or in shares with others, any property situated within his jurisdiction which any Revenue officer or Revenue Court has ordered to be sold, or
2. (b) in contravention of any rules made by the Government in this behalf, engage in trade.

1. (2) Nothing in sub-section (1) shall be deemed to preclude any person from becoming a member of a company incorporated under the Companies Act or any law in force in the State regarding the incorporation of companies.