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 19. Mode of making proclamation

(i) Every proclamation for the sale of immovable property shall be made at some place on or near such property by beat of drum or other customary mode, and a copy of the proclamation shall be affixed on a conspicuous part of the property and also upon a conspicuous part of the office of the Proper Officer.

(ii) Where the Proper Officer so directs, such proclamation shall also be published in a local newspaper and the cost of such publication shall be deemed to be costs of the sale.

(iii) Where the property is divided into lots for the purpose of being sold separately, it shall not be necessary to make a separate proclamation for each lot, unless proper notice of the sale cannot, in the opinion of the Proper Officer, otherwise be given.