Section 171(1) in Karnataka Land Revenue Act, 1964
(1)When a property is brought to sale in public auction under section 169, if there be no bid, the [Tahsildar] [Substituted by Act 5 of 1970 w.e.f. 23.10.1969.] or other officer duly authorised by him may purchase the property on account of the Government for a value to be determined in the prescribed manner.