Section 17 in Income-Tax (Certificate Proceedings) Rules, 1962
17. Sale to be held by whom and his remuneration - If the Tax Recovery Officer is of the opinion that it will be more advantageous to appoint a person other than an official subordinate to him to sell a property, he may appoint a fit person for the purpose and fix the remuneration to be allowed to him for rendering such services; and the remuneration payable to such person shall be deemed to be costs of the sale.
