Property Tax Act 1960 · 2020 Revised Edition · Part 5 · Collection and Recovery of Tax
42. Title conferred by purchase at sale under section 39(1)(b)
Feedback & supportThe purchaser at a sale held under section 39(1)(b) is deemed to have acquired the right or property 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 Comptroller at the time of sale.
The Comptroller must notify in the Gazette the result of the sale and the conveyance to the purchaser of the right or property offered for sale.
Comptroller
“Comptroller” means the Comptroller of Property Tax appointed under section 3 and includes, for the purposes of this Act except the exercise of the powers conferred upon the Comptroller by sections 6 and 39, a Deputy Comptroller or an Assistant Comptroller so appointed;