Sale of realty of defaulter

—(1) The Director General may put up for sale any real property to which a person who is in default of payment of taxes is beneficially entitled to if the full amount of taxes, penalties, costs and expenses recoverable from that person have not been, or in the opinion of the Director General, cannot be raised by the sale of goods of that person. (2) In accordance with sub-section (1), the Director General may put up for sale the whole of the real property, or any part of the real property, as in the discretion of the Director General may be selected and marked off as sufficient to realise the required amount. (3) Before putting any property up for sale, the Director General shall give 14 days’ notice published in the Gazette to– (a) the person in default of payment of taxes; and (b) any mortgagee or chargee known at the time of the notice. (4) If the debt owed by the person in default of payment is not satisfied by a sale under sub-section (1), the Director General may proceed to sell any other real property that was charged and marked off for the payment of the unpaid tax, even if those properties have passed out of possession of the person in default of payment before the date of the sale. Tax Administration and Procedure CAP. 51 67 (5) The Director General may issue to the officer in charge of the district tax office in which any real property intended for sale are situate, a praecipe in the approved form to levy the tax by the sale of the real property mentioned in the praecipe.