Amendment status not verified — confirm the current text below against the official source.
Where— (a) the amount of arrear of tax, penalty or interest with costs and all charges and expenses, resulting from the attachment of any property, or incurred in order to hold a sale, is paid to the Tax Recovery Officer, or (b) the certificate is cancelled, the attachment shall be deemed to be withdrawn and, in the case of immovable property, the withdrawal shall, if the defaulter so desires, be proclaimed at his expense, and a copy of the proclamation shall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 in these rules for a proclamation of sale of immovable property. Officer 13. The attachment and sale of movable property and the attachment entitled to and sale of immovable property may be made by such persons as the Tax attach and sell, Recovery Officer may, from time to time, direct in writing. Defaulting 14. Any deficiency of price which may occur on a resale by reason purchaser answerable of the purchaser's default, and all expenses attending such resale, shall for loss be certified to the Tax Recovery Officer by the person holding the sale, on resale. and shall, on an application by either the Commissioner or the defaulter, be recoverable from the defaulting purchaser under the procedure provided by these rules: Provided that no such application shall be entertained unless filed within fifteen days from the date of resale. Removal of attachment on satisfac- tion or cancellation of certificate. 568 The West Bengal Sales Tax Act, 1994. XLIX of 1994.] (Schedule VI.)