(1) Land sold under the last foregoing section shall be sold free of all incumbrances; and all grants and contracts previously made by any person other than purchaser in respect of the land shall become void as against the purchaser at the sale.
    (2) Nothing in sub-section (1) shall affect—
        (a) a tenant’s right of occupancy, unless the right was created by the defaulter himself, or
        (b) any lease at fair rent, temporary or perpetual, for the erection of a dwelling-house or manufactory, or for a mine, garden, tank, canal, place of worship, or burial ground, so long as the land continues to be used for the purpose specified in the lease, or
        (c) any incumbrance, grant, contract or right of occupancy specially saved by order of the Financial Commissioner and proclaimed as hereinafter provided.