Section 9AB(1) in The Karnataka Entertainments Tax Act, 1958
(1)When any immovable property is brought for sale by auction for recovery of any dues under this Act, then notwithstanding anything contained in this Act, the Deputy Commissioner of the Revenue District or any officer authorised by the State Government, shall, subject to any general or special order of the State Government in this behalf, be entitled to bid at such auction and purchase the property on account of the State Government.
