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Liquidator's discretion in fixing reserve price upheld. COVID-19 lockdown considered valid reason for extension to deposit balance sale consideration. Allegation of undervaluation rejected as appellant failed to bring higher bidders despite opportunities. Non-constitution of Stakeholders' Consultation Committee not violative due to clarificatory explanation. Regulation 33 considered directory, Adjudicating Authority's extension of time justified under extraordinary circumstances. Attachment order no ground to deny balance payment, purchaser's due diligence obligatory. Cancellation of sale refused considering purchaser's investments, appellant's delayed objections. Additional amount imposed on purchaser to balance equities.