Section 30 in Income-Tax (Certificate Proceedings) Rules, 1962
30. Property may be sold if costs, etc., not paid - In default of the payment of costs, charges and expenses referred to in sub-rule (1) of rule 29, the movable property or such portion thereof as may be necessary shall be sold by auction and after defraying the expenses of such sale and the costs, charges and expenses aforesaid, the balance, if any, of the movable property as has not been sold shall be handed over to the defaulter.
