(1) If the tax cannot be recovered even upon taking action as referred to in Rule 52, the Tax Office may
recover the tax by auctioning off the property of the taxpayer fully or  partly by fulfilling the following procedures:-
(a) To ascertain the property to be auctioned off and publish a notice setting out that property and the
reason for auctioning and the place and date of auction sale publicly at least Fifteen days in advance of the date of auction sale.
(b) To auction off the property in witness of one representative of the Village Development Committee or Municipal Corporation/Submunicipal Corporation/Municipality of the place where the articles to be auctioned off is situated,
and the taxpayer or his/her representative as well, as for as possible.
(2) All the expenditures relating to the auction sale shall first be realised from the proceeds of the auction sale pursuant to Sub-rule (1) and the tax, fees, fines, and interest to be paid by the tax payer shall be recorded from the remaining amount; and any surplus amount shall be returned to the taxpayer.
(3) Notwithstanding anything contained in Sub-rules (1) and (2), if, prior to auctioning off of the taxpayer’s property, the taxpayer comes to pay all the amounts including all expenditures relating to auction, the tax, fee, fine and interest required to be paid by the taxpayer, the tax shall be collected and auction sale stopped.
(4) Notwithstanding anything contained in Rule 52, if, prior to collecting the tax required to be paid by the taxpayer, the Tax Officer receives information that the tax payer has deposited the amount in any  bank or financial institution and such tax is collected, the remaining action shall be stopped.
(5) If, tax is to be collected partly, the expenditure relating to auction sale, interest, fees, fine and tax amount shall be realised respectively.