Department are prohibited from purchasing any property at any such sale.

Recovery from occupier of tax due from non-resident owner and deduction from rent :~ If the sum due from the owner of any holding remains unpaid after the notice of demand has been duly served, and such owner is not resident within

the municipality, or the place of abode of such owner is unknown, the same may be recovered from the occupier for the time being of such holding, who may deduct from the next and following payments of his rent, the amount which may be so paid by or recovered from him;

Provided that no arrear of tax which has remained due from the owner of any holding for more than one year shall be so recovered from the occupier thereof:

Provided further that If any such holding is occupied in severality by more than one person the sum recovered from any one such person shall not exceed such amount as shall bear to the total sum due the same proportion as the value of the part of the holding in the occupation of such person bears to the entire value of the holding.