69Order for sale of land

69 Order for sale of land (1) The Supreme Court must, on the application of the Commissioner, make an order for the sale of land subject to a registered overriding statutory charge (or so much of the land as is necessary to meet the tax liability) if satisfied: (a) that the tax, or part of the tax, secured by the charge remains outstanding; and (b) the statutory pre-conditions to the making of the application have been satisfied. (2) The Court may, if it thinks fit, act on the basis of affidavit evidence. (3) The Court may nominate an officer of the Court to execute a conveyance to give effect to a sale ordered by the Court under this section. (4) A conveyance giving effect to a sale of land under this section vests the land in the purchaser freed and discharged from registered and unregistered mortgages, charges, encumbrances and other interests.