https://www.taxtmi.com/caselaws?id=21138 Rules 52 and 54 of the Second Schedule to the Income-tax Act are mandatory in recovery proceedings for sale of attached property, and the sale proclamation must conform to those requirements. The document notes that a Tax Recovery Officer cannot proceed with sale of the attached house without such compliance, and any sale made in breach of these rules would be open to challenge. en-us Mon, 11 Jan 1993 00:00:00 +0530 Fri, 20 Nov 2009 12:46:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21138 Rules 52 and 54 of the Second Schedule to the Income-tax Act are mandatory in recovery proceedings for sale of attached property, and the sale proclamation must conform to those requirements. The document notes that a Tax Recovery Officer cannot proceed with sale of the attached house without such compliance, and any sale made in breach of these rules would be open to challenge. Case-Laws Income Tax Mon, 11 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21138