Attachment of immovable property: secure title deeds and participate in subsequent auctions to ensure expeditious disposal.

Officers must, where practicable and especially when an assessee seeks stay or instalments, obtain custody of title deeds of attached immovable property to prevent forestalling; and Assessing Officers authorised under Rule 59 should actively participate in subsequent auctions to avoid postponement for want of reserve-price bids and to ensure expeditious disposal.

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