auction sale of property proclamation of sale: immovable property under rule 37, 38 and 52 (1)(2) of second schedule to the income tax act 1961 read with the recovery of debts & bankruptcy act, 1993. the property is agricultural land measuring 12 bigha 0 biswa = 2.5 acres situated in village biwpur hadbast no. 86, tehsil rajpura, dist. patiala. the land measuring 8 bigha 19 biswa (details of sub-divisions provided) and land measuring 3 bigha 1 biswa being % share out of 12 bigha 4 biswa is