https://www.taxtmi.com/caselaws?id=20746 A sale of attached immovable property by private negotiation under paragraph 66 of the Second Schedule to the Income-tax Act, 1961 is a sale under the Schedule once authorised and confirmed by the Tax Recovery Officer. The Second Schedule is not confined to public auction, and a confirmed private sale attracts the same sale certificate procedure. Rule 21 of the Income-tax (Certificate Proceedings) Rules, 1962 requires the Tax Recovery Officer to send a copy of the sale certificate to the Registering Officer, and the reference in section 89(4) of the Registration Act, 1908 to public auction does not defeat that duty on these facts. The notice proposing cancellation of the certificate was unsustainable and was quashed. en-us Tue, 25 Aug 1992 00:00:00 +0530 Tue, 17 Nov 2009 10:28:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20746 A sale of attached immovable property by private negotiation under paragraph 66 of the Second Schedule to the Income-tax Act, 1961 is a sale under the Schedule once authorised and confirmed by the Tax Recovery Officer. The Second Schedule is not confined to public auction, and a confirmed private sale attracts the same sale certificate procedure. Rule 21 of the Income-tax (Certificate Proceedings) Rules, 1962 requires the Tax Recovery Officer to send a copy of the sale certificate to the Registering Officer, and the reference in section 89(4) of the Registration Act, 1908 to public auction does not defeat that duty on these facts. The notice proposing cancellation of the certificate was unsustainable and was quashed. Case-Laws Income Tax Tue, 25 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20746