Section 10C(3) in The Code of Civil Procedure, 1908
(3)Every such sale shall be held, as far as may be, in accordance with the procedure prescribed for the sale of movable property in execution of a decree.][Inserted by the Code of Civil Procedure (Amendment) Act, 1976, Section 72 (w.e.f. 1.2.1977).]Commissions To Examine Accounts