(1)When any sale in execution of a decree of a civil court is conducted by a Sales Amin, the fee payable by way of poundage, on the full amount of the purchase-money shall be paid in stamps, which shall be affixed on the first application, if any, be filed for payment of such purchase money out of court, whether it be or be not made by the person who obtained the order of sale, or whether it does nor does not extend to the whole of the purchase money. If no such application be filed, then the stamps representing the fee payable shall be affixed on the office report on which the Court has recorded its order for payment. If such an application be filed, it shall bear the requisite stamps for the fee, in addition to such stamps, if any as are needed for its own validity:Provided that when such fee has once been paid in full in respect of any sale, no further fee shall be payable in respect of the same sale:Provided also that the party paying such fee shall be paid the amount of it out of the purchase money prior to the distribution thereof among the persons entitled thereto:Provided also that when a sale of immovable property is set aside under Order XXI, Rule 92(2) upon applications under Order XXI, Rules 90 and 91 of the Code, no fee shall be payable by way of poundage on the purchase money.
