Amendment status not verified — confirm the current text below against the official source.
Neither the Commissioner nor any corporation officer or servant shall directly or indirectly purchase any property at any sale of distrained property held under the foregoing rules. 37.In these rules, the expression 'tax' includes payments due by way of 1[cess under Section 103-B, property tax and penalty under Section 112 and penalty under Section 112- C]1 or by way of composition for a tax.