Section 184. Proclamation of sale

184. (1) Where any immovable property is sought to be sold under the provisions of this Chapter the Collector or an Assistant Collector authorized by him, shall issue a proclamation of the intended sale in the form prescribed specifying therein— (a) the details of the property sought to be sold ; (b) 1[the estimated value, reserve price and circle rate of such property] ; (c) the land revenue, if any payable therefor; (d) the encumbrances, if any ; (e) the amount of arrears for the recovery of which property is sought to be sold ; (f) the date, time and place of the intended sale ; and (g) such other particulars as the Collector may think necessary. (2) Where the area of the Land sought to be sold exceeds 2[5.0586 hectares] a single proclamation may be issued under subsection (1), but the actual sale shall be made in lots of 1.26 hectares or more. (3) No sale shall take place until the expiry of twenty—one days from the date on which the proclamation is issued under this section. (4) A copy of the proclamation shall be served on the defaulter.