(1) If the tax is not collected even after taking action as per rule 52, the tax officer can collect the tax by auctioning the taxpayer's property in whole or in part by carrying out the following procedure:-
(a) The property to be auctioned and the property to be auctioned and the reason for auctioning and the place and date of the auction to be publicly published at least fifteen days before the date of the auction.
(b) At the time of auction, one representative of the Village Development Committee or Maha/Sub/Maha/Municipality or a representative of the nearest government office of the place where the auctioned item is located and if possible the taxpayer or his representative as witnesses.
(2) According to sub-rule (1) from the amount obtained after auction sale, first after collecting all the expenses related to the auction, the tax, duties, fines and interest payable by the taxpayer shall be deducted from the remaining amount and the excess amount shall be returned to the taxpayer.
(3) Notwithstanding anything written in sub-rules (1) and (2), before the auction of the property of the taxpayer, if the taxpayer submits all the expenses related to the auction, the entire amount including taxes, duties, fines and interest to be paid, the auction sale shall be stopped after collection. .
(4) Notwithstanding anything written in Rule 52, if the tax officer receives information that the amount has been deposited in his name in a bank or financial institution while the tax payable by the taxpayer is yet to be collected, the remaining proceedings shall be stopped.
(5) In case of partial recovery, the amount of auction expenses, interest, duties, fines and taxes will be recovered respectively.