An attachment and proclamation of sale under the tax recovery...

An attachment and proclamation of sale under the tax recovery scheme was challenged as barred by the threeyear limitation in Rule 68B. The court held that where a party bypasses seeking a certificate of appeal and files a special leave petition, the assessment did not attain finality until the Supreme Court dismissed the SLP, so limitation is reckoned from the end of that financial year; the challenged proclamation (12.06.2018) fell within the Limitation period and is valid. Failure to sell within the period triggers a statutory vacation of the attachment, but Part III does not extinguish other rights to recover dues; a subsequent limited certificate claim did not prevail. Writ petition dismissed.

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