Mandatory compliance with recovery sale rules required before selling attached property; non-compliant sale remains challengeable.

Rules 52 and 54 of the Second Schedule to the Income-tax Act are mandatory in recovery proceedings for sale of attached property, and the sale proclamation must conform to those requirements. The document notes that a Tax Recovery Officer cannot proceed with sale of the attached house without such compliance, and any sale made in breach of these rules would be open to challenge.

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Issues: Whether the Tax Recovery Officer could proceed with the sale of the attached property without complying with Rules 52 and 54 of the Second Schedule to the Income-tax Act, 1961.

Analysis: The grievance concerned the proposed sale of the entire attached house and the manner in which the sale proclamation had been issued. The Court noted that Rules 52 and 54 of the Second Schedule are mandatory and must be followed in recovery proceedings by sale of attached property.

Conclusion: Compliance with Rules 52 and 54 was held to be obligatory, and any sale conducted without such compliance would be open to challenge.

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