Recovery by sale of property governs attachment, auction, claims, and transfer of title for tax dues.

Recovery of dues by sale of movable and immovable property authorises attachment or distraint of the defaulter's property, prohibition of transactions, notice of sale, auction or e-auction, and special sale through a broker for negotiable instruments or shares. The proper officer may regulate bidder participation by pre-bid deposit, investigate claims or objections to attachment, release property where it is not the defaulter's property, and proceed with sale where the claim fails. On payment by the successful bidder, a transfer certificate is issued and rights, title and interest pass to the bidder, subject to payment of transfer-related duties and fees.

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