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 23. Purchaser's title

(i) Where any property is sold in terms of these rules, there shall vest in purchaser's the right, title and interest of the defaulter at the time of the sale even though the property itself be specified.

(ii) Where immovable property is sold in terms of these rules and such sale has become absolute, the purchaser's right, title and interest shall be deemed to have vested in him from the time when the property is sold, and not from the time when the sale becomes absolute.