92. Proclamation of sale.– (1) On the receipt of the sanction of the Board of Revenue to the sale of any immovable property, the Collector shall issue a proclamation of the intended sale, specifying–

      (a)  the date, time and place of the sale;

      (b)  the property to be sold, and if it is a holding, the land-revenue assessed thereon or payable in respect thereof;

      (c)  if the property is to be sold for the recovery of an arrear due in respect thereof, the encumbrances, grants and contracts, if any, served by the orders of the [85][Commissioner] under clause (b) of sub-section (2) of section 89;

      (d)  if the property is to be sold otherwise than for the recovery of an arrear due in respect thereof, any encumbrance, grant or contract to which the property is known to be liable; and

      (e)  the amount for the recovery of which the sale is ordered.

      (2)  The place of sale specified under clause (a) of sub-section (1), shall be either the office of the Collector or some other place appointed by the Collector in this behalf and situate in or near the property to be sold.

93. Indemnity to Revenue Officer with respect to contents of proclamation.– A Revenue Officer shall not be answerable for any error, mis-statement or omission in any proclamation under section 92 unless the same has been committed or made dishonestly.

94. Publication of proclamation.– (1) A copy of the proclamation shall be served on the defaulter and be affixed in a conspicuous part of the office of the Tahsildar of the Tahsil in which the property to be sold is situated and shall also be posted in the office of the Collector.

      (2)  The proclamation shall further be published in the manner prescribed in section 26, and in such other manner as the Collector thinks expedient.

      (3)  A copy of the proclamation may also be posted in the office of the [86][Union Administration] within the area of which property to be sold is situate.

95. Time and conduct of sale.– (1) The sale shall not take place on a [87][Friday] or other holiday, or till after the expiration of at least thirty days from the date on which the copy of the proclamation was posted in the office of the Collector.

      (2)  The sale shall be by publication and shall be conducted either by the Collector in person or by a Revenue Officer specially appointed by him in this behalf.

96. Power to postpone sale.– The Collector may, from time to time, postpone the sale for reasons to be recorded in writing.

97. Stay of sale.– If at any time before the bidding at an auction is completed, the defaulter or any other person having interest in the land or in immovable property pays the arrear in respect of which the property has been proclaimed for sale, together with the costs incurred for the recovery thereof, to the officer conducting the sale, or proves to the satisfaction of that officer that he has already paid the same either at the place and in the manner prescribed under section 76 or into Government treasury, the sale shall be stayed.

98. Deposit by purchaser in case of sale of immovable property.– When the highest bid at an auction has been ascertained, the person who made that bid shall, on the requisition of the officer conducting the sale, pay to that officer a deposit of twenty-five per centum on the amount of his bid and shall, on payment thereof, be declared to be the purchaser, subject to the exercise of any right of pre-emption under the law in force for the time being.

99. Consequences of failure to pay deposit.– If the person who made the highest bid fails to pay the deposit as required by section 98, the property shall forthwith be put to auction again and sold, and all expenses attending the first sale, and the deficiency of price if any, which may happen on the re-sale may be recovered from him by the Collector as if the same were an arrear of land-revenue.

100.    Time for payment in full.– The full amount of the purchase money shall be paid by the purchaser before the close of the thirtieth day from that on which he was declared to be the purchaser.

101.    Procedure in default of payment.– In default of payment of the full amount of the purchase money within the period mentioned in section 100, the deposit referred to in section 98, shall, after defraying the expenses of the sale, be forfeited to Government and may, if the Collector, with the previous sanction of the [88][Commissioner] so directs, be applied in reduction of the arrear, and the property shall be re-sold, and the defaulting purchaser shall have no claim to the property or to any part of the sum for which it may subsequently be sold.

102.    Report of sale to [89][Commissioner].– Every sale of immovable property under this Chapter shall be reported by the Collector to the [90][Commissioner].

103.    Application to set aside sale.– (1) At any time within thirty days from the date of the sale, application may be made to the [91][Commissioner] to set aside the sale on the ground of some material irregularity or mistake in publishing or conducting it.

      (2)  A sale shall not be set aside on any of the grounds specified in sub-section (1) unless the applicant proves to the satisfaction of the [92][Commissioner] that he has sustained substantial injury by reason of the irregularity or mistake.

104.    Order confirming or setting aside sale.– (1) After the expiration of thirty days from the date of the sale, if such application as is mentioned in section 103 has not been made, or if such application has been made and rejected, the [93][Commissioner] shall make an order confirming the sale, and if such application has been made and allowed, the [94][Commissioner] shall make an order setting aside the sale.

      (2)  If at any time within thirty days from the date of the sale, the defaulter pays the arrear in respect of which the property has been sold, together with the costs incurred for the recovery of such arrear, the [95][Commissioner] shall make an order setting aside the sale.

105.    Refund or deposit of purchase money when sale set aside.– Whenever the sale of any property is not confirmed or is set aside, the purchaser shall be entitled to receive back his deposit or his purchase-money, as the case may be.

106.    Proclamation after postponement or on re-sale.– A sale made after a postponement under section 96, and a re-sale consequent on a purchaser’s defaulter under section 101 or on the setting aside of a sale under section 104, shall be made after the issue of a fresh proclamation in the manner provided for in section 94.

107.  On confirmation of sale possession and certificate to be granted to purchaser.– (1) After a sale has been confirmed in the manner aforesaid, the Collector shall put the person declared to be the purchaser into possession of the property sold, and shall grant him a certificate to the effect that he has purchased that property.

      (2)  The certificate shall state whether or not the property was sold for the recovery of an arrear due in respect thereof, and if it was so sold, shall set forth the encumbrances, grants and contracts, if any, specified in the proclamation of the sale as saved by order of the [96][Commissioner] under clause (b) of sub-section (2) of section 89.

      (3)  The certificate shall be deemed to be a valid transfer of the property but need not be registered as a conveyance.

      (4)  Any suit brought in any Court against the certified purchaser on the ground that the purchase was made on behalf of a person other than the certified purchaser shall not be maintainable.

      (5)  The certified purchaser of any immovable property shall be entitled to all rents and profits falling due in respect of the property after the date of the confirmation of the sale and be liable for all installments of land-revenue and rates and cesses falling due in respect thereof after that date.

108.    Sale of movable property and perishable articles.– (1) The provisions of sections 92, 93, 94, 95, 96, 97, 103, 104, 105 and 106 shall apply, so far as they can be made applicable, to sale of movable property, other than perishable articles, and as if–

           (a)  reference to the [97][Commissioner] in sections 103 and 104 were a reference to the Collector; and

           (b)  in the case of sale of animals, the period of thirty days prescribed in section 95, were a period of ten days.

      (2)  Perishable articles shall be sold by auction with the least possible delay in accordance with such order as may from time to time be made by the Collector, either generally or specially in that behalf, and the sale of such articles shall be finally concluded on the spot by the officer conducting such sale and shall not require confirmation.

109.    Mode of payment for movable property when sale is concluded on the spot.– (1) When the sale of any perishable article is finally concluded by the officer conducting the same, the price of every lot shall be paid for at the time of sale, or as soon thereafter as the said officer may fix, and in default of such payment the property shall forthwith be again put to auction and sold.

      (2)  On payment of the purchase-money, the officer conducting the sale shall grant a receipt for the same and the sale shall become absolute as against all persons whomsoever.

110.    Mode of payment for movable property when sale is subject to confirmation.– (1) In case of sale of movable property, other than perishable articles, the party who is declared to be the purchaser shall be required to deposit immediately twenty-five per centum on the amount of his bid, and in default of such deposit the property shall forthwith be again put to auction and sold.

      (2)  The full amount of purchase-money shall be paid by the purchaser before the close of the seventh day after he is informed of the sale having been confirmed, or, if the said day be a [98][Friday] or other holiday, then before the close of the first working day after such day.

      (3)  On receipt of the full amount of the purchase-money, the purchaser shall be granted a receipt for the sale, and the sale shall become absolute as against all persons whomsoever.

111.    Proceeds of sale.– (1) When any sale of movable property under this Chapter has become absolute, or when sale of immovable property has been confirmed, the proceeds of the sale shall be applied in the first place to the payment of any arrears, including costs incurred for the recovery thereof, due to Government from the defaulter at the date of the confirmation of the sale, whether the arrears are of land-revenue or of sums recoverable as arrears of land-revenue, and the surplus, if any, shall be paid to the person whose property has been sold, or, if the property sold was owned by more than one person, then to the owners either collectively or according to the amount of their recorded interests, as the Collector thinks fit.

      (2)  The surplus shall not, except under the orders of a Court, be paid to any creditor of the person whose property has been sold.

      (3)  If the proceeds of the sale fall short of such arrears as are referred to in sub-section (1), the balance remaining due from the defaulter may be recovered from him by further proceedings under this Chapter or by any other means authorised by law.

112.    Claims to attached movable or immovable property how to be disposed of.– (1) If any claim shall be set up by a third person to movable or immovable property attached under the provisions of this Chapter, the Collector shall admit or reject his claim on an inquiry as provided in section 27.

      (2)  If the claim be admitted, wholly or partly, the property shall be dealt with accordingly and except in so far as it is admitted, the property shall be sold and the title of the purchaser shall be good for all purposes, and the proceeds shall be disposed of in accordance with the provisions of section 111.

CHAPTER IX

RECOVERY OF OTHER DEMANDS BY REVENUE OFFICERS

113.    Recovery of certain arrears through Revenue Officers instead of by suit.– When a Village Officer required by rules under section 36 to collect any land-revenue or sum recoverable as an arrear of land-revenue–

           (a)  satisfies a Revenue Officer that the revenue or the sum has fallen due and has not been paid to him.

           (b)  has collected such revenue or sum, but has not credited the same to Government in the manner provided in the rules,

the Revenue Officer may, subject to rules which the Board of Revenue may make in this behalf, recover such revenue or sum, from the person from whom it is due, or the Village Officer by whom it was collected, as the case may be, as arrears of land-revenue.

114.      Other sum recoverable as arrears of land-revenue.– In addition to any sums recoverable as arrears of land-revenue under this Act or any other enactment for the time being in force, the following sums may be so recovered, namely:-

           (a)  fees, fines, costs and other charges, including the Village Officers’ cess payable under this Act;

           (b)  revenue due to Government on account of pasture or other natural products of land, or on account of mills, fisheries or natural products of water, or on account of other rights described in section 49 or section 50 in case in which the revenue so due has not been included in the assessment of an estate;

           (c)  fees payable under the law for the time being in force for the use or benefit derived from the construction and repair of embankments, and works for supply, storage and control of water for agricultural purposes, and for the preservation and reclamation of soil and drainage and reclamation of swamps;

           (d)  sums leviable by or under the authority of Government as water-rates, or on account of the maintenance or management of canals, embankments or other irrigation works, not being sums recoverable as arrears of land-revenue under any enactment for the time being in force; [99][* * *]

           (e)  sums payable to Government by a person who is surety for the payment of any of the foregoing sums or of any other sum recoverable as an arrear of land-revenue [100][; and]

       [101][(f)  such further sums as the Government may consider necessary to recover in public interest.]

115.    Application of Chapter VIII to sums recoverable under this Chapter.– (1) The provisions of Chapter VIII shall, with respect to any sum mentioned or referred to in this Chapter, apply, so far as they can be made applicable, as if the sum were an arrear of land-revenue, and the person from whom, either as principal or as surety, it is due were a defaulter in respect of such an arrear.

      (2)  Unless any such sum is declared by any enactment for the time being in force to be recoverable as if it were an arrear of land-revenue due in respect of the land charged therewith, the provisions of section 90 shall apply under sub-section (1) to the recovery thereof.

[102][115-A. Charges for recovery of dues, other than Provincial dues, as arrears of land-revenue.– Where any sum, other than a sum which is to be credited into and to form a part of the Provincial Consolidated Fund of West Pakistan, is collected as an arrear of land-revenue under the provisions of this Chapter, a commission at the rate of two per cent of the sum collected shall be deducted therefrom as recovery charges, and the amount of such commission shall be credited into the Provincial Consolidated Fund of West Pakistan.]