https://www.taxtmi.com/caselaws?id=21657 An agreement to purchase immovable property already attached under the Second Schedule to the Income-tax Act does not create a legally recognised interest for rule 61 purposes, because the defaulter cannot validly deal with the attached property after service of notice without permission. The proposed purchaser was therefore not a "person whose interests are affected by the sale" and could not seek to set aside the auction sale. The Court further held that a person barred by the statutory scheme cannot bypass that bar through writ jurisdiction to obtain indirectly what the statute does not permit directly; the writ challenge was not maintainable. en-us Thu, 19 Mar 1992 00:00:00 +0530 Thu, 26 Nov 2009 13:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21657 An agreement to purchase immovable property already attached under the Second Schedule to the Income-tax Act does not create a legally recognised interest for rule 61 purposes, because the defaulter cannot validly deal with the attached property after service of notice without permission. The proposed purchaser was therefore not a "person whose interests are affected by the sale" and could not seek to set aside the auction sale. The Court further held that a person barred by the statutory scheme cannot bypass that bar through writ jurisdiction to obtain indirectly what the statute does not permit directly; the writ challenge was not maintainable. Case-Laws Income Tax Thu, 19 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21657