https://www.taxtmi.com/caselaws?id=14867 Rule 68B of the Second Schedule to the Income-tax Act prescribes a limitation period for sale of attached immovable property, and if the sale is not effected within that period, the attachment is deemed vacated under rule 68B(4). Where no sale had been held pursuant to the earlier proclamation and none of the proviso-based extensions applied, the statutory bar operated against issuing a fresh proclamation. A fresh proclamation of sale could therefore not validly be issued in respect of the attached properties. en-us Thu, 12 Nov 1998 00:00:00 +0530 Thu, 23 Jul 2009 16:48:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14867 Rule 68B of the Second Schedule to the Income-tax Act prescribes a limitation period for sale of attached immovable property, and if the sale is not effected within that period, the attachment is deemed vacated under rule 68B(4). Where no sale had been held pursuant to the earlier proclamation and none of the proviso-based extensions applied, the statutory bar operated against issuing a fresh proclamation. A fresh proclamation of sale could therefore not validly be issued in respect of the attached properties. Case-Laws Income Tax Thu, 12 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14867