Bare ActsThe West Bengal Sales Tax Act, 1994

Section 58

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In default of payment within the period mentioned in rule 57, 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.

Section 58 – The West Bengal Sales Tax Act, 1994 | DailyLaw.ai