(6)The Central Government may make rules for-(a)regulating the manner of execution of warrants for the attachment and sale of immovable property;(b)charging of fees for the attachment and sale of immovable property to be included in the cost of recovery of the tax due;(c)summary determination of any claim made by any person other than the person liable for the payment of any tax, in respect of any property attached in execution of warrant under this section.
