Chartered Accountants · Kolkata · Since 2007 +91 98305 33138gaurav@ggoenka.com

Rule 67

Where,

(1) the amount due with costs and all charges and expenses, resultingfrom the attachment to or distraint on any property, or incurred in order to hold a sale, are paid to the Tax Recovery Officer, or

(2) the certificate is cancelled,

the attachment or distraint shall be deemed to be withdrawn, and in the case of immovable property, the withdrawal shall, if the defaulter so desires, be proclaimed at his own expense, and a copy of the proclamation shall be affixed in the manner provided by this Part for a proclamation of sale of immovable property.

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