Rule 117

(1) Where an order for the sale of immovable property has been made, if the defaulter can satisfy the Tax Recovery Officer that there is a reason to believe that the amount of the certificate may be raised by the mortgage or lease or private sale of such property, or some part thereof, or of any other immovable property of the defaulter, the Tax Recovery Officer may, on the defaulter’s request in writing, postpone the sale of the property comprised in the order for sale, on such terms and for such period as he thinks proper, to enable him to raise the amount.

(2) In such a case,-

(a) the Tax Recovery Officer shall grant a certificate to the defaulter, authorizing him, within a period to be mentioned therein, and notwithstanding anything contained in this Part, to make the proposed mortgage, lease or sale;

(b) all monies payable under such mortgage, lease or sale shall be paid, to the Tax Recovery Officer; and

(c) a mortgage, lease or sale under this Rule shall become absolute after it is confirmed by the Tax Recovery Officer.