Chapter - III Part B of Customs (Attachment Of Property Of Defaulters For Recovery Of Government Dues) Rules, 1995

SPECIAL PROVISIONS IN RESPECT OF SALE OF IMMOVABLE PROPERTY

Rule 18. Contents of proclamation

A proclamation of sale of immovable property shall be drawn up after notice to the defaulter, and shall state the time and place of sale, and shall specify, as fairly and accurately as possible -

(a) the property to be sold;

(b) the revenue, if any, assessed upon the property or any part thereof;

(c) the amount for the recovery of which sale is ordered;

(d) the reserve price, if any, below which the property may not be sold; and

(e) any other thing which the Proper Officer considers it material for a purchaser to know in order to judge the nature and value of the property.