(1) When the sale of any land or other immovable property has been sanctioned under Section 235 or Section 237, the Collector shall issue a proclamation of the intended sale, specifying the land to be sold the time and place of sales, whether or not the land is tobe sold free of encumbrances andany othe particulars, the Collector may think necessary.
(2) A Copy of the proclamation issued under sub-section (1) shall be served on the defaulter.