https://www.taxtmi.com/caselaws?id=14311 Rule 68B of the Second Schedule limits sale of attached immovable property to three years from the end of the financial year in which the demand order becomes conclusive; for property attached before 1 June 1992, that date is used only to compute the limitation period, not as a fresh starting point. On that reading, a sale notice issued in January 1996 was within time. Rule 85 also permits recovery proceedings to continue against the legal representative of a deceased defaulter from the stage reached on death, and service of notice on the legal representative satisfies natural justice where shown on the record. en-us Mon, 16 Oct 2000 00:00:00 +0530 Sat, 21 Dec 2024 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14311 Rule 68B of the Second Schedule limits sale of attached immovable property to three years from the end of the financial year in which the demand order becomes conclusive; for property attached before 1 June 1992, that date is used only to compute the limitation period, not as a fresh starting point. On that reading, a sale notice issued in January 1996 was within time. Rule 85 also permits recovery proceedings to continue against the legal representative of a deceased defaulter from the stage reached on death, and service of notice on the legal representative satisfies natural justice where shown on the record. Case-Laws Income Tax Mon, 16 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14311