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Confiscation of property under second proviso to sub-section (1) of section 27

Rule 6 - Other Direct Tax Provisions - Rule 6 - 6. .-(1) Where an order of confiscation of property under sub-section (1) of section 27 has been made, the Adjudicating Authority shall send a copy of the order to the Authorised Officer. (2) Where an order referred to in sub-rule (1) has been received by the Authorised Officer in respect of any immovable property, he shall,- (i) forthwith issue notice to the authority of the Central Government or a State Government, as case may be, having jurisdic .....

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place on or near such property by beat of drum or other customary mode. (3) Where an order referred to in sub-rule (1) has been received by the Authorised Officer in respect of any movable property, he shall,- (i) forthwith issue a notice to the authority or person having the custody of such movable property informing him about the confiscation of such property; or (ii) sell the property, if the property is liable to speedy and natural decay or the expenses for maintenance is likely to exceed it .....

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