Effect of execution of sales with regard to title

(1) All sales of any lands or houses charged with the payment of unpaid income tax shall, if the provisions of this Act have been duly complied with, operate to confer on the purchaser an indefeasible title thereto, free from all encumbrances. execution sales (2) All sales of lands or houses other than those previously specified in this Act shall have the effect of conveying to the purchaser the right, title, and interest therein of the person who has made default in the payment of tax, but– (a) no purchaser shall have, or be capable of granting, any title to any land, house or goods purchased under the powers of this Act, if the purchase has been made with intent to defraud creditors, or as agent or trustee for the taxpayer in default, or for his wife or family; (b) any such sale to the taxpayer in default shall be void. 62 (3) Any person having a charge or debt by way of specialty or otherwise upon any property of the person named in the assessment record may pay the tax, fines, costs and expenses properly due under this Act by such person named as aforesaid, and shall be entitled to add the moneys thus paid to such charge or debt, and thereupon the increased charge or debt shall bear the same interest and may be enforced and recovered in the same manner as the original charge or debt.