Section 50(2) in Kerala Revenue Recovery Act, 1968
(2)When the property is put up for sale on the date to which it was postponed under sub-section (1), at the time and place specified in the notice,-(i)if there be no bid, the officer conducting the sale may purchase the property on behalf of the Government for an amount of ten paise ; and may apply to the Collector to set aside the sale.(ii)if the highest bid be insufficient to cover the arrears referred to in sub-section (1) and those subsequently accruing due up to the date of the sale and interest and cost of process, such officer may bid on behalf of the Government for an amount higher than such bid by ten paise, and in either case the Government shall acquire the property subject to the provisions of this Act.