Sale of attached property cannot proceed until objections are decided on merits by the recovery officer.

A tax recovery officer must consider objections to a proposed property sale on their merits before taking any further coercive step. Where the objections specifically challenge the sale, they are not treated as mere formal communications, and the omission of an express statutory citation does not strip them of substance. The sale of the house could not proceed until those objections were decided, and the recovery officer was required to determine them first.

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Issues: Whether the tax recovery officer could proceed with the sale of the house without first disposing of the petitioner's objections to the sale.

Analysis: The objections filed against the proposed sale were not mere formal communications; they specifically challenged the sale of the property and required consideration before any further coercive step was taken. The absence of a stated statutory provision in the objection letters did not deprive them of their substance, and the recovery officer was bound to deal with them on merits before proceeding with the sale.

Conclusion: The sale could not proceed until the objections were decided, and the matter was directed to be considered by the tax recovery officer first.

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