On confirmation of sale, possession and certificate to be granted to purchaser.

Tax1887158 sections12 chapters

Procedure in Sales.

Statutory text

(1) After a sale has been confirmed in manner aforesaid, the Collector shall put the person declared to be the purchaser into possession of the property sold, and shall grant him a certificate to the effect that he has purchased that property.
(2) The certificate shall state whether or not the property was sold for the recovery of an arrear due in respect thereof, and if it was so sold, shall set forth the incumbrances, grants, contracts and rights of occupancy, if any, specified in the proclamation of the sale as specially saved by order of the Financial Commissioner under section 76, sub-section (2) , clause (c).
(3) The certificate shall be deemed to be a valid transfer of the property but need not to be registered as a conveyance.
(4) Any suit brought in any Court against the certified purchaser on the ground that the purchase was made on behalf of a person other than the certified purchaser shall be dismissed with costs.
(5) The certified purchaser of any immovable property shall be entitled to all rents and profits falling due in respect of the property after the date of the confirmation of the sale and be liable for all instalments of land-revenue and rates and cesses falling due in respect thereof after that date.

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