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

Rule 104

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

(1) the property to be sold;

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

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

(4) any other thing which the Tax Recovery Officer considers ismaterial for a purchaser to know, in order to judge the nature and value of property.

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