https://www.taxtmi.com/caselaws?id=104051 In execution-type recovery proceedings, a sale officer may allow time for payment of the auction price under Order XXI, Rule 77 CPC, and purchasers comply where the balance is paid as directed and receipted. The sale is not invalid on that ground. However, where material objections to attachment, recoverability, or saleability are raised before the auction, they must be adjudicated before sale proceeds. Holding the auction without deciding such objections is a material irregularity that vitiates the sale. The text notes that the sale could not be sustained and the deposited amount was returnable to the purchasers. en-us Thu, 08 Feb 1996 00:00:00 +0530 Wed, 04 Sep 2013 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104051 In execution-type recovery proceedings, a sale officer may allow time for payment of the auction price under Order XXI, Rule 77 CPC, and purchasers comply where the balance is paid as directed and receipted. The sale is not invalid on that ground. However, where material objections to attachment, recoverability, or saleability are raised before the auction, they must be adjudicated before sale proceeds. Holding the auction without deciding such objections is a material irregularity that vitiates the sale. The text notes that the sale could not be sustained and the deposited amount was returnable to the purchasers. Case-Laws VAT and Sales Tax Thu, 08 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104051