Section 73. Proclamation of sale.

(1) On the receipt of the sanction of the 1[Divisional Commissioner] to the sale of any immovable property the Collector shall issue proclamation of the intended sale, specifying— (a) the date, time and place of the sale ; 2[(b) the property to be sold] ; 3[x x x] 4[(d) any encumbrance, grant or contract for which the property is known to be liable] ; and (e) the amount for the recovery of which the sale is ordered. (2) The place of the sale specified under clause (a) of sub-section (1) must be either the office of the Collector, or someplace appointed by the Collector in this behalf, and situate in or near the property to be sold.