(1)When the sale of any land or other immovable property has been sanctioned under section 235 or section 237, the Collector shall issue a proclamation of the intended sale, specifying the land to be sold, the revenue (if any) assessed thereon, the arrears for which it is to be sold, the time and place of sales, whether or not the land is to be sold free of encumbrances and any other particulars, the Collector may think necessary.
