Gujarat High Court Civil Manual (subordinate court practice), 1960
The law relating to the sale is stated in rules 66 to 77, and 82 to 88 of Order XXI. If a re-sale is held resulting in deficiency in price the Officer holding the sale must give a certificate in Form 31, Appendix E. The officer conducting the sale should give to the auction purchaser a receipt in Form No. 10 at page 532 of Volume II. This form may also be used in other cases. (See the foot-note printed on it). It should be in control of and the bailiff or officer of the Court receiving the money should fill in the counterfoil as well as the receipt.