(1) On the receipt of the sanction of the Financial Commissioner to the sale of any immovable property, the Collector shall issue a proclamation of the intended sale, specifying –
        (a) the date, time and place of the sale;
        (b) the property to be sold, and, if it is an estate or holding, the land-revenue assessed thereon or payable in respect thereof;
        (c) if the property is to be sold for the recovery of an arrear due in respect thereof, the incumbrances, grants, contracts and rights of occupancy, if any, specially saved by order of the Financial Commissioner under section 76, sub-section (2), clause (c);
        (d) if the property is to be sold otherwise than for the recovery of an arrear due in respect thereof any incumbrance, grant or contract to which the property is known to be liable; and
        (e) the amount for the recovery of which the sale is ordered.
    (2) The proclamation shall also state that any person intending to claim a right of pre-emption must, on pain of forfeiting the right, give notice of his intention to the Collector on an office-day before that fixed for the sale.
    (3) The place of sale specified under clause (a) of sub-section (1) must be either the office of the Collector or some place appointed by the Collector in this behalf and situate in or near the property to be sold.