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 22. Sale Certificate

(i) Where sale of any immovable property has become absolute under these rules, the Proper Officer shall grant a certificate specifying the property sold and the name of the person who at the time of sale is declared to be the purchaser.

(ii) Such certificate shall state the date on which the sale became absolute.