https://www.taxtmi.com/caselaws?id=21656 Relief under rule 60 of the Second Schedule is available only to a person whose legal interest is affected by the sale. A post-notice agreement to sell, executed after service of notice under rule 2, does not create right, title or interest in the attached immovable property because rule 16 restricts dealings after notice and the attachment relates back under rule 51. On that basis, the application under rule 60 and the connected appeal were held not maintainable, and the writ challenge also failed for want of a legally protected interest and a maintainable statutory basis. en-us Thu, 13 Feb 1992 00:00:00 +0530 Thu, 26 Nov 2009 13:35:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21656 Relief under rule 60 of the Second Schedule is available only to a person whose legal interest is affected by the sale. A post-notice agreement to sell, executed after service of notice under rule 2, does not create right, title or interest in the attached immovable property because rule 16 restricts dealings after notice and the attachment relates back under rule 51. On that basis, the application under rule 60 and the connected appeal were held not maintainable, and the writ challenge also failed for want of a legally protected interest and a maintainable statutory basis. Case-Laws Income Tax Thu, 13 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21656