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Rule 148 - Prohibition against bidding or purchase by officer

148. Prohibition against bidding or purchase by officer.[1]

No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold.
 

[1] This rule was inserted by CGST(3rd A)R, 2017 vide Notification No. 15/2017-Central Tax dt. 01-07-2017 wef 01-07-2017.

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