Company : Sol Infotech Pvt. Ltd. Website : www.courtkutchehry.com KARNATAKA TAX ON LUXURIES RULES, 1979 CONTENTS PART 1 :- Miscellaneous PART 2 :- Procedure for Recovery of Tax General Provisions 25C. Definitions 25D. Issue of certificate 25E. Issue of notice 25F. When certificate may be executed 25G. Mode of Recovery 25H. Interest, costs and charges recoverable 25I. Purchasers title 25J. Suit against purchaser not maintainable on ground of purchase being made on behalf of plaintiff 25K. Disposal of proceeds of execution 25L. General bar to jurisdiction of Civil Courts, save where fraud alleged 25M. Property exempt from attachment 25N. Investigation by Tax Recovery Officer 2 5 P. Removal of attachment or destraint on satisfaction or cancellation of certificate 25Q. Officer entitled to attach, destraint and sell 25R. Defaulting purchaser answerable for loss on resale 25S. Adjournment or stoppage of sale. 25T. Private alienation to be void in certain cases 25U. Prohibition against bidding or purchase by officer 25V. Prohibition against sale on holidays 25W. Assistance by police 25X. Warrant 25Y. Attachment 25Z. Property in defaulters possession 25AA. Agricultural produce 25AB. Provision as to agricultural produce under attachment 25AC. Debts and Shares, etc. 25AD. Attachment of decrees 25AE. Share in movable property 25AF. Attachment of negotiable instrument 25AG. Attachment of property in custody of Courts or Public Officer 25AH. Attachment of partnership property 25AI. Value of property 25AJ. Inventory 25AK. Seizure between sun-rise and sun-set 25AL. Power to break open door, etc. 25AM. Sale 25AN. Issue of proclamation 25AP. Proclamation how made 25AQ. Sale after fifteen days 25AR. Sale of agricultural produce 25AS. Special provisions relating to growing crops 25AT. Sale to be by auction 25AU. Sale by public auction 25AV. Irregularity not to vitiate sale, but any person injured may sue 25AW. Negotiable instruments and shares in a corporation 25AX. Order for payment of coin or currency notes to the Tax Recovery Officer 25AY. Attachment 25AZ. Service of notice of attachment. 25BA. Proclamation of attachment 25BB. Attachment to relate back from the date of service of notice 25BC. . 25BD. Contents of proclamation 25BE. Mode of making proclamation 25BF. Time of sale 25BG. Sale to be by auction 25BH. Deposit by purchaser and resale in default 25BI. Procedure in default of payment 25BJ. Authority to bid 25BK. Application to set aside sale of immovable property on deposit 25BL. Application to set aside sale of immovable property on ground of non-service of notice or irregularity 25BM. Setting aside sale where defaulter has no saleable interest 25BN. Confirmation of sale 25BO. Return of purchase money in certain cases 25BP. Sale certificate 25BQ. Postponement of sale to enable defaulter to raise amount due under certificate 25BR. Fresh proclamation before resale 25BS. Bid of co-sharer to have preference 25BT. Power to take evidence 25BU. Appeals 25BV. Review 25BW. Recovery from surety 25BX. Saving regarding charge KARNATAKA TAX ON LUXURIES RULES, 1979 In exercise of the powers conferred by Section 20 of the Karnataka Tax on Luxuries Act, 1979 (Karnataka Act No. 22 of 1979), the Government of Karnataka hereby makes the following rules, namely. PART 1 Miscellaneous PART 2 Procedure for Recovery of Tax General Provisions 25C. Definitions :- In this part, unless the context otherwise requires. (a) "Certificate" means a certificate received by the Tax Recovery Officer under Rule 25-D; (b) "Defaulter" means the proprietor or stockist or any other person mentioned in the certificate; (c) "Execution" in relation to a certificate, means recovery of arrears in pursuance of the certificate; (d) "Movable property" includes growing crops; (e) "Share in a corporation" includes stock, debentures or bonds; 25D. Issue of certificate :- (1) Where a proprietor or stockist or any other person is in default or is deemed to be in default in making a payment of tax or any other amount due under the Act, the Luxury Tax Officer may forward to the Tax Recovery Officer a certificate in Form 40 under his signature specifying the amount due from the proprietor or stockist or any other person and the Tax Recovery Officer on receipt of such certificate, shall proceed to recover from such proprietor or stockist or any other person the amount specified therein in accordance with the provisions in this part. (2) The Luxury Tax Officer may issue a certificate under sub-rule (1) notwithstanding mat proceedings for recovery of the amount by any other mode has been taken. 25E. Issue of notice :- When a certificate has been received by the Tax Recovery Officer from the Luxury Tax Officer for the recovery of arrears, the Tax Recovery Officer shall cause to be served upon the defaulter a notice in Form 41 requiring the defaulter to pay the amount specified in the certificate within fifteen days from the date of service of the notice and intimating that in default, steps would be taken to realise the amount under this Part. 25F. When certificate may be executed :- No step in execution of a certificate shall be taken until the period of fifteen days has elapsed since the date of the service of the notice required by the preceding rule: Provided that, if the Tax Recovery Officer is satisfied that the defaulter is likely to conceal, remove or dispose of the whole or any part of such of his movable property as would be liable to attachment or destraint in execution of a decree of a Civil Court and that the realisation of the amount of, the certificate would in consequence be delayed or obstructed, he may at any time for reasons to be recorded in writing, attach or destraint the whole or any part of such property: Provided further that, if the defaulter whose property has been so attached or distrained furnishes security to the satisfaction of the Tax Recovery Officer, such attachment or destraint shall be cancelled from the date on which such security is accepted by the Tax Recovery Officer. 25G. Mode of Recovery :- If the amount mentioned in the notice is not paid within the time specified therein or within such further time as the Tax Recovery Officer may grant in his discretion, the Tax Recovery Officer shall proceed to realise the amount by one or more of the following modes. (a) by attachment or destraint and sale of the defaulter's movable property; (b) by attachment and sale of The defaulter's immovable property. 25H. Interest, costs and charges recoverable :- There shall be recoverable in the proceedings in execution of every certificate. (a) interest at the rate of seven per cent per annum from the day commencing after the end of the period specified in Rule 25-E; 25I. Purchasers title :- (1) Where property is sold in execution of a certificate, there shall vest in the purchaser merely the right, title and interest of the defaulter at the time of the sale, even though the property itself be specified. (2) Where immovable property is sold in execution of a certificate, 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. 25J. Suit against purchaser not maintainable on ground of purchase being made on behalf of plaintiff :- (1) No suit shall be maintained against any person claiming title under a purchase certified by the Tax Recovery Officer in the manner laid down in this part on the ground that the purchase was made on behalf of the plaintiff or on behalf of some one through whom the plaintiff claims. (2) Nothing in this rule shall bar a suit to obtain a declaration that the name of any purchaser certified as aforesaid was inserted in the certificate fraudulently or without the consent of the real purchaser, or interfere with the right of a third person to proceed against that property, though ostensibly sold to the rertified purchaser, on the ground that it is liable to satisfy a claim of such third person's against the real owner. 25K. Disposal of proceeds of execution :- (2) If defaulter disputes any claim made by the Luxury Tax Officer to receive any amount referred to in clause (c), the Tax Recovery Officer shall determine the dispute. 25L. General bar to jurisdiction of Civil Courts, save where fraud alleged :- Except as otherwise expressly provided in the Act and these Rules every question arising between the Luxury Tax Officer and the defaulter or their representatives, relating to the execution, discharge or satisfaction of a certificate or relating to the confirmation or setting aside of a sale held in execution of such certificate shall be determined, not by suit, but by the order of the Tax Recovery Officer before whom such question arises: Provided that a suit may be brought in a Civil Court in respect of any such question upon the ground of fraud. 25M. Property exempt from attachment :- (1) All such property as is by the Code of Civil Procedure, 1908 (5 of 1908), exempted from attachment and sale in execution of a decree of a Civil Court shall be exempt from attachment or destraint and sale under this Part. (2) The Tax Recovery Officer's decision as to what property is so entitled to exemption shall be conclusive. 25N. Investigation by Tax Recovery Officer :- (2) Where the property to which the claim or objection applies has been advertised for sale, the Tax Recovery Officer ordering the sale may postpone it pending the investigation of the claim or objection, upon such terms as to security or otherwise as the Tax Recovery Officer shall deem fit. (4) Where, upon the said investigation, the Tax Recovery Officer is satisfied that, for the reason stated in the claim or objection, such property was not, at the said date, in the possession of the defaulter or of some person in trust for him or that, being in the possession of the defaulter at the said date, it was so in his possession, not on his own account or as his own property, but on account of or in trust for some other person, or partly on his own account and partly on account of some other person, the Tax Recovery Officer shall make an order releasing the property, wholly or to such extent as he thinks fit, from destraint or attachment or sale. (5) Where the Tax Recovery Officer is satisfied that the property was, at the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the Tax Recovery Officer shall disallow the claim. (6) Where a claim or any objection is preferred, the party against whom an order is made may institute a suit in a Civil Court to establish the right which he claims to the property in dispute, but subject to the result of such suit (if any), the order of the Tax Recovery Officer shall be conclusive. 25P. Removal of attachment or destraint on satisfaction or cancellation of certificate :- Where, (a) the amount due, with costs and all charges and expenses resulting from attachment or destraint of any property or incurred in order to hold a sale, are paid to the Tax Recovery Officer; or (b) the certificate is cancelled, the attachment or destraint 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 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. 25Q. Officer entitled to attach, destraint and sell :- The attachment or destraint and sale of movable property and the attachment and sale of immovable property shall be made by the Tax Recovery Officer. 25R. Defaulting purchaser answerable for loss on resale :- Any deficiency of price which may happen on a resale by reason of the purchaser's default, and all expenses attending such resale, shall be certified by the Tax Recovery Officer and shall, at the instance of either the Luxury Tax Officer or the defaulter, be recoverable from the defaulting purchaser under the procedure provided by this Fart: Provided that no such application shall be entertained unless filed within Fifteen days from the date of resale. 25S. Adjournment or stoppage of sale. :- (1) The Tax Recovery Officer may, in his discretion, adjourn any sale hereunder to a specified day and hour. (2) Where a sale of immovable property is adjourned under sub- rule (1) for a longer period than one calendar month, a fresh proclamation of the sale under this Part shall be made unless the defaulter consents to waive it. (3) Every sale shall be stopped if, before the lot is knocked down, the arrears and costs (including the costs of the sale) are tendered to the Tax Recovery Officer. 25T. Private alienation to be void in certain cases :- (1) Where a notice has been served on a defaulter under Rule 25- E, the defaulter or his representative in interest shall not be competent to mortgage, charge, lease or otherwise deal with any property belonging to him except with the permission of the Tax Recovery Officer, nor shall any Civil Court issue any process against such property in execution of a decree for the payment of money. (2) Where an attachment has been made under this Part, any private transfer or delivery of the property attached or of any interest therein and any payment to the defaulter of any debt, dividend or other moneys contrary to such attachment, shall be void as against all claims enforceable under the attachment. 25U. Prohibition against bidding or purchase by officer :- No officer or other person having any duty to perform in connection with any sale under this Part shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold. 25V. Prohibition against sale on holidays :- No sale under this Part shall take place on a Sunday or other general holidays recognised by the State Government or any day which has been notified by the State Government to be a local holiday for the area in which the sale is to take place. 25W. Assistance by police :- The Tax Recovery Officer may apply to the officer-in-charge of the nearest police station for such assistance as may be necessary in the discharge of his duties, and the authority to whom such application is made shall depute a sufficient number of Police Officers for furnishing such assistance. 25X. Warrant :- When any movable property is to be attached or distrained, the Tax Recovery Officer shall prepare a warrant under his signature in Form 42 specifying the name of the defaulter and the amount to be realised and cause a copy of the warrant to be served on the defaulter. 25Y. Attachment :- If, after service of the copy of the warrant, the amount is not paid forthwith the Tax Recovery Officer shall proceed to attach or distrain the movable property of the defaulter. 25Z. Property in defaulters possession :- Where the property proceeded against is movable property (other than agricultural produce) in the possession of the defaulter, it shall be distrained by actual seizure, and the officer shall keep the property in his own custody or the custody of one of his subordinates and shall be responsible for due custody thereof: Provided that when the property seized is subject to speedy and natural decay or when the expense of keeping it in custody is likely to exceed its value, the officer may sell it at once. 25AA. Agricultural produce :- Where the property proceeded against is agricultural produce, it shall be attached by affixing a copy of the warrant. (a) Where such produce is growing crop on the land on which such crop has grown; or (b) Where such produce has been cut or gathered on the threshing floor or place for treading out grain or the like, or fodder-stack, on or in which it is deposited, and another copy on the outer door or on some other conspicuous part of the house in which the defaulter ordinarily resides, or on some other conspicuous part of the house in which he carries on business or personally works for gain, or in which he is known to have last resided or carried on business or personally worked for gain. The produce shall, thereupon, be deemed to have passed into the possession of the Tax Recovery Officer. 25AB. Provision as to agricultural produce under attachment :- (1) Where agricultural produce is distrained, the Tax Recovery Officer shall make such arrangements for the custody, watching, tending, cutting and gathering thereof as he may deem sufficient; and the Luxury Tax Officer shall bear such amount as the Tax Recovery Officer shall require in order to defray the cost of such arrangements. (2) Subject to such conditions as may be imposed by the Tax Recovery Officer in this behalf, either in the order of attachment or in any subsequent order, the defaulter may tend, cut, gather and store the produce and do any other act necessary for maturing or preserving it and, if the defaulter fails to do all or any such acts, any person appointed by the Tax Recovery Officer in this behalf may, subject to the like conditions, do ail or any of such acts, and the costs incurred by such person shall be recoverable from the defaulter as if they were included in the certificate. (3) Agricultural produce attached as a growing crop shall not be deemed to have ceased to be under attachment or to require reattachment merely because it has been served from the soil, (4) Where an order for the attachment of a growing crop has been made at a considerable time before the crop is likely to be fit to be cut or gathered, the Tax Recovery Officer may suspend the execution of the order for such time as he thinks fit, and may, in his discretion, make a further order prohibiting the removal of the crop pending execution of the order of attachment. (5) A growing crop which from its nature does not admit of being stored shall not be attached under this Rule at any time less than twenty days before the time at which it is likely to be fit to be cut or gathered. 25AC. Debts and Shares, etc. :- (2) A copy of such order shall be affixed on some conspicuous part of the office of the Tax Recovery Officer, and another copy shall be sent in the case of the debt, to the debtor, in the case of the share, to the proper officer of the corporation and in the case of the other movable property (except as aforesaid), to the person in possession of the same. (3) A debtor prohibited under clause (i) of sub-rule (1) may pay the amount of his debt to the Tax Recovery Officer and such payment shall discharge him as effectually as payment to the party entitled to receive the same. 25AD. Attachment of decrees :- (3) The Luxury Tax Officer shall be deemed to be the representative of the holder of the attached decree, and to be entitled to execute such attached decree in any manner lawful for the holder thereof. 25AE. Share in movable property :- Where the property proceeded against consists of the share or interest of the defaulter in movable property belonging to him and another as co-owner, it shall be attached and the attachment shall be made by a notice in Form 45 to the defaulter prohibiting him from transferring the share or interest or charging it in any way. 25AF. Attachment of negotiable instrument :- Where the property is a negotiable instrument not deposited in a Court nor in the custody of a public officer, it shall be distrained by the Tax Recovery Officer. 25AG. Attachment of property in custody of Courts or Public Officer :- Where the property proceeded against is in the custody of any Court or Public Officer, it shall be attached and the attachment shall be made by a notice in Form 46 to such Court or officer, requesting that such property, and any interest or dividend becoming payable thereon, may be held subject to the further orders of the Tax Recovery Officer by whom the notice is issued: Provided that, where such property is in the custody of a Court, any question of title or priority arising between the Assessing Authority and any other person, not being the defaulter, claiming to be interested in such property by virtue of any assignment, attachment or otherwise shall be determined by such Court. 25AH. Attachment of partnership property :- (1) Where the property proceeded against consists of an interest of defaulter being a partner, in the partnership property, the Tax Recovery Officer may make an order charging the share of such partner in the partnership property and profits with payment of the amount due under the certificate, and may, by the same or subsequent order, appoint a receiver of the share of such partner in the profits, whether already declared or accruing and of any other money which may become due to him in respect of the partnership, and direct accounts and enquiries and make an order for the sale of such interest or such other order as the circumstances of the case may require. (2) The other persons shall be at liberty at any time to redeem the interest charged or, in the case of a sale being directed to purchase the same. 25AI. Value of property :- In the case of destraint, the seizure shall not be excessive, that is to say, the property seized shall be as nearly as possible proportionate to the amount specified in the warrant. 25AJ. Inventory :- In the case of destraint of movable property by actual seizure, the Tax Recovery Officer shall, after seizure of the property, prepare an inventory of all the property attached, specifying in it the place where it is lodged or kept, and a copy of the inventory shall be delivered to the defaulter. 25AK. Seizure between sun-rise and sun-set :- Attachment by seizure shall be made after sun-rise and before sun- set and not otherwise. 25AL. Power to break open door, etc. :- The Tax Recovery Officer may break open any inner or outer door of any building and enter any building in order to seize any movable property if he has reasonable grounds to believe that such building contains movable property liable to seizure under the warrant and he has notified his authority and intention of breaking open if admission is not given. He shall however, give all reasonable opportunity to women to withdraw. 25AM. Sale :- The Tax Recovery Officer may direct that any movable property attached or distrained under this Part or such portion thereof as may seem necessary to satisfy the certificate shall be sold. 25AN. Issue of proclamation :- When any sale of movable property is ordered by the Tax Recovery Officer, the Tax Recovery Officer shall issue a proclamation in Form 47 in the language of the District, of the intended sale, specifying the time and place of sale and whether the sale is subject to confirmation or not. 25AP. Proclamation how made :- (2) A copy of the proclamation shall also be affixed in a conspicuous part of the office of the Tax Recovery Officer. 25AQ. Sale after fifteen days :- Except where the property is subject to speedy and natural decay or when the expense of keeping it in custody is likely to exceed its value, no sale of movable property under this Part shall, without the consent in writing of the defaulter, take place until after the expiry of at least fifteen days calculated from the date on which a copy of the sale proclamation was affixed in the office of the Tax Recovery Officer. 25AR. Sale of agricultural produce :- 25AS. Special provisions relating to growing crops :- (1) Where the property to be sold is a growing crop and the crop from its nature admits of being stored but has not yet been stored, the day of the sale shall be so fixed as to admit of the crop being made ready for storing before the arrival of such day, and the sale shall not be held until the crop has been cut or gathered and is ready for storing. (2) Where the crop from its nature does not admit of being stored or can be sold to a greater advantage in an unripe stage (e.g., as green wheat), it may be sold before it is cut and gathered, and the purchaser shall be entitled to enter on the land, and to do all that is necessary for the purpose of tending or cutting or gathering the crop. 25AT. Sale to be by auction :- The property shall be sold by public auction in one or more lots as the Tax Recovery Officer may consider advisable and if the amount to be realised by sale is satisfied by the sale of a portion of the property the sale shall be immediately stopped with respect to the remainder of the lots. 25AU. Sale by public auction :- (1) Where movable property is sold by public auction, the price of each lot shall be paid at the time of sale or as soon after as the Tax Recovery Officer directs and in default of payment the property shall forthwith be resold. (2) On payment of the purchase money, the Tax Recovery Officer shall grant a certificate specifying the property purchased, the price paid and the name of the purchaser and the sale shall become absolute. (3) Where the movable property to be sold is a share in goods belonging to the defaulter and a co-owner, and two or more persons, of whom one is such co-owner, respectively bid the same sum for such property or for any lot, the bidding shall be deemed to be the bidding of the co-owner. 25AV. Irregularity not to vitiate sale, but any person injured may sue :- N o irregularity in publishing or conducting the sale of movable property shall vitiate the sale, but any person sustaining substantial injury by reason of such irregularity at the hands of any other person may institute a suit in a Civil Court against him for compensation, or (if such other person is the purchaser) for the recovery of the specific property and for compensation in default of such recovery. 25AW. Negotiable instruments and shares in a corporation :- Not with standing anything contained in this Part, where the property to be sold is a negotiable instrument or a share in a corporation the Tax Recovery Officer may, instead of selling it by public auction, sell such instrument or share through a broker. 25AX. Order for payment of coin or currency notes to the Tax Recovery Officer :- Where the property attached or distrained is current coin or currency notes, the Tax Recovery Officer may, at any time during the continuance of the attachment or distraint direct that such coin o r notes, or a part thereof sufficient to satisfy the certificate, be paid over to the Luxury Tax Officer. 25AY. Attachment :- Attachment of the immovable property of the defaulter shall be made by an order in Form 48 prohibiting the defaulter from transferring or charging the property in any way and prohibiting all persons from taking any benefit under such transfer or charge. 25AZ. Service of notice of attachment. :- A copy of the order of attachment shall be served on the defaulter. 25BA. Proclamation of attachment :- The order of attachment shall be proclaimed at some place on or adjacent to the property attached by beat of drum or other customary mode and a copy of the order shall be affixed on a conspicuous part of the property and on the notice board of the office of the Tax Recovery Officer. 25BB. Attachment to relate back from the date of service of notice :- Where any immovable property is attached under this part, the attachment shall relate back to, and take effect from, the date on which the notice to pay the arrears, issued under this part was served upon the defaulter. 25BC. . :- Sale and proclamation of sale (1) The Tax Recovery Officer may direct that any immovable property which has been attached or such portion thereof as may seem necessary to satisfy the certificate, shall be sold. (2) Where any immovable property is ordered to be sold, the Tax Recovery Officer shall cause a proclamation in Form 47 of the intended sale to be made in the language of the district. 25BD. Contents of proclamation :- A proclamation of sale of immovable property shall be drawn after notice to the defaulter, and shall state the time and place of sale and shall specify, as fairly and accurately as possible. (a) the property to be sold; (b) the revenue, if any, assessed upon the property or any part thereof; (c) the amount for the recovery of which the sale is ordered; and (d) any other thing which the Tax Recovery Officer considers it material for a purchaser to know, in order to judge the nature and value of property. 25BE. Mode of making proclamation :- (1) Every proclamation for the sale of immovable property shall be made at some place on or near such property by beat of drum or other customary mode, and a copy of proclamation shall be affixed on a conspicuous part of the property and also upon a conspicuous part of the office of the Tax Recovery Officer. (2) Where the Tax Recovery Officer so directs, such proclamation shall also be published in the Official Gazette or in a local newspaper, or in both; and the cost of such publication shall be deemed to be costs of the sale. (3) Where the property is divided into lots of the purpose of being sold separately, it shall not be necessary to make a separate proclamation for each lot, unless proper notice of the sale cannot, in the opinion of the Tax Recovery Officer, otherwise be given. 25BF. Time of sale :- No sale of immovable property under this Schedule shall, without the consent in writing of the defaulter, take place until after the expiration of at least thirty days calculated from the date on which a copy of the proclamation of sale has been affixed on the property or in the office of the Tax Recovery Officer, whichever is later. 25BG. Sale to be by auction :- The sale shall be by public auction to the highest bidder and shall be subject to confirmation by the Tax Recovery Officer. 25BH. Deposit by purchaser and resale in default :- (1) On every sale of immovable property, the person declared to be the purchaser shall pay, immediately after such declaration, a deposit of twenty-five per cent of the amount of his purchase money, to the Tax Recovery Officer and in default of such deposit, the property shall forthwith be resold. (2) The full amount of purchase money payable shall be paid by the purchaser to the Tax Recovery Officer on or before the Fifteenth day from the date of the sale of the property. 25BI. Procedure in default of payment :- In default of payment within the period mentioned in the preceding rule, the deposit may, if the Tax Recovery Officer thinks fit, after defraying the expenses of the sale, be forfeited to the Government and the property shall be resold and the defaulting purchaser shall forfeit all claims to the property or to any part of the sum for which it may subsequently be sold. 25BJ. Authority to bid :- All persons bidding at the sale shall be required to declare if they are bidding on their own behalf or on behalf of their principals. In the latter case, they shall be required to deposit their authority, and in default their bids shall be rejected. 25BK. Application to set aside sale of immovable property on deposit :- (2) Where a person makes an application under Rule 25 - BL, for setting aside the sale of his immovable property, he shall not, unless he withdraws application, be entitled to make or prosecute an application under this Rule. 25BL. Application to set aside sale of immovable property on ground of non-service of notice or irregularity :- Where immovable property has been sold in execution of a certificate, the Luxury Tax Officer, the defaulter, or any person whose interests are affected by the sale, may, at any time within Thirty days from the date of the sale, apply to the Tax Recovery Officer to set aside the sale of the immovable property on the ground that notice was not served on the defaulter to pay the arrears as required by this Fart or on the ground of a material irregularity in publishing or conducting the sale: 25BM. Setting aside sale where defaulter has no saleable interest :- A t any time with in Thirty days of the sale, the purchaser may apply to the Tax Recovery Officer to set aside the sale on the ground that the defaulter had no saleable interest in the property sold. 25BN. Confirmation of sale :- (1) Where no application is made for setting aside the sale under the foregoing Rules or where such an application is made and disallowed by the Tax Recovery Officer, the Tax Recovery Officer shall (if the full amount of the purchase money has been paid) make an order confirming the sale; and thereupon the sale shall become absolute. 25BO. Return of purchase money in certain cases :- When a sale of immovable property is set aside, any money paid or deposited by the purchaser on account of the purchase, together with the penalty, if any, deposited for payment to the purchaser, and such interest as the Tax Recovery Officer may allow, shall be paid to the purchaser. 25BP. Sale certificate :- (1) Where a sale of immovable property has become absolute, the Tax Recovery Officer shall grant a certificate in Form 49 specifying the property sold, and the name of the person who at the time of sale is declared to be the purchaser, (2) Such Certificate shall state the date on which the sale became absolute. 25BQ. Postponement of sale to enable defaulter to raise amount due under certificate :- (1) Where an order for the sale of immovable property has been made, if the defaulter can satisfy the Tax Recovery Officer that there is reason to believe that the amount of the certificate may be raised by the mortgage or lease or private sale of such property, or some part thereof, or of any other immovable property of the defaulter, the Tax Recovery Officer may, on his application, postpone the sale of the property comprised in the order for sale, on such terms and for such period as he thinks proper, to enable him to raise the amount. 25BR. Fresh proclamation before resale :- Every resale of immovable property, in default of payment of the purchase money within the period allowed for such payment, shall be made after the issue of a fresh proclamation in the manner and for the period herein before provided for the sale. 25BS. Bid of co-sharer to have preference :- When the property sold is a share of undivided immovable property, and two or more persons, of whom one is a co-sharer, respectively bid the same sum of such property or for any lot, the bid shall be deemed to be the bid of the co-sharer. 25BT. Power to take evidence :- Every Tax Recovery Officer or other acting under this Part shall have the powers of Civil Court while trying a suit for the purpose of receiving evidence administering oaths, enforcing the attendance of witness and compelling the production of documents. 25BU. Appeals :- (2) Every appeal under this Rule must be presented within Thirty days from the date of the order appealed against. (3) Pending the decision of any appeal, execution of the certificate may be stayed if the Appellate Authority so directs, but not otherwise. 25BV. Review :- Any order passed under this Part may, after notice to all persons interested be reviewed by the officer who made the order, or by his successor-in-office, on account of any mistake apparent from the record. 25BW. Recovery from surety :- Where any person has under this Part become surety for the amount due by the defaulter, he may be proceeded against under this Part as if he were the defaulter. 25BX. Saving regarding charge :- Nothing in this Part shall affect any provision of the Act whereunder the tax is a first charge upon any asset]