https://www.taxtmi.com/caselaws?id=7308 Under the Second Schedule to the Income-tax Act, the Tax Recovery Officer must confirm an auction sale when no application is made under Rules 60 or 61 to set it aside. Rules 60 and 61 are the only routes by which specified persons may seek to avoid the sale on specified grounds, and Rule 63(1) makes confirmation mandatory once no such application is pending, after which the sale becomes absolute. The text treats this scheme as in pari materia with Order 21 Rule 92 CPC and states that the mere power to confirm does not include a discretion to refuse confirmation in the absence of a valid set-aside application. en-us Fri, 02 Feb 1968 00:00:00 +0530 Tue, 17 Feb 2009 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7308 Under the Second Schedule to the Income-tax Act, the Tax Recovery Officer must confirm an auction sale when no application is made under Rules 60 or 61 to set it aside. Rules 60 and 61 are the only routes by which specified persons may seek to avoid the sale on specified grounds, and Rule 63(1) makes confirmation mandatory once no such application is pending, after which the sale becomes absolute. The text treats this scheme as in pari materia with Order 21 Rule 92 CPC and states that the mere power to confirm does not include a discretion to refuse confirmation in the absence of a valid set-aside application. Case-Laws Income Tax Fri, 02 Feb 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7308