Section 108:
Nature of estate taken by purchaser of land sold for arrears due thereon.
Unless the Chief
Commissioner in sanctioning the sale otherwise directs, a purchaser of any land sold for arrears of revenue
due in respect their of acquires the full proprietorship or superior or inferior proprietorship of it, as the case
may be, free of all leases, liens and other incumbrances; and all grants or contracts previously made by any
person other than the purchaser in respect of such land shall become void as against such purchaser.
Nothing in this section shall--
(a) affect the rights of any proprietor, superior or inferior to the defaulters, or of any malik-makbuza
or occupancy-tenant, who does not derive his rights as such proprietor, malik-makbuza or tenant from
express contract with such defaulters, or any person through whom they claim; or
(b) apply to lands held under leases at fair rents for the erection thereon of dwelling-houses, places
of worship or manufactories, or for working mines, minerals, coals and quarries, or for laying out and
maintaining gardens and burial-grounds, or for constructing tanks and canals, so long as the lands
continue to be used for the purposes specified in such leases respectively; or
(c) deprive any defaulter whose property is sold of the rights in respect to his sir-land conferred by
any law for the time being in force.
The Chief Commissioner may, from time to time, determine what rents shall be deemed to be fair
rents within the meaning of this section.