(1) No officer having any duty to perform in connection with any such sale and no person employed by or subordinate to such officer shall, directly or indirectly, bid for or acquire or attempt to acquire the property sold or any interest therein.
(2) Where no bid is offered up to the amount for which the sale has been ordered, the Collector may order for bid up to the amount of such arrears.
(2) Where no bid is offered up to the amount for which the sale has been ordered, the Collector may order for bid up to the amount of such arrears.
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