Section 14

The purchaser at a sale held under this Act shall, when the sale has become final and conclusive, be deemed to have acquired the right offered for sale free from all encumbrances created over it and from all subordinate interests derived from it, except such as are expressly reserved by the Collector at the time of the auction.

Such acquisition shall be evidenced by a conveyance substantially in the form in the Fourth Schedule.

The Collector shall notify by advertisement in the Gazette substantially in the form in the Fifth Schedule the result of the auction, the conveyance (if any) to the purchaser of the right offered for sale, and the cancellation (if any) of the original grant or lease, and of all leases, encumbrances or other interests derived from that grant or lease, except such as were reserved by the Collector at the time of the auction.

In the event of such a conveyance, the Collector shall forthwith cause registration to be made under the Registration of Deeds Act 1988. Such registration shall be free of any fee or stamp duty.

Any person who knowingly and with fraudulent intent offers for sale, transfers or mortgages, or otherwise deals with any such lease, grant, encumbrance, right or interest, which has so become cancelled, shall be deemed to have attempted to commit or to have committed, as the case may be, the offence defined in section 415 of the Penal Code 1871.