https://www.taxtmi.com/caselaws?id=25088 Recovery of immovable property for tax arrears is valid only where arrears are actually due. Because the demand had already been reduced in appeal before the auction, the recovery certificate continued to reflect an inflated and non-existent arrears figure, so the assessee could not be treated as liable for that amount. A later modification or withdrawal of the certificate under section 225(4) could not cure a sale already conducted on the basis of the mistaken certificate. The auction sales were therefore without jurisdiction and invalid, though the Department remained free to proceed in accordance with law. en-us Thu, 26 Nov 1987 00:00:00 +0530 Mon, 25 Jan 2010 12:50:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25088 Recovery of immovable property for tax arrears is valid only where arrears are actually due. Because the demand had already been reduced in appeal before the auction, the recovery certificate continued to reflect an inflated and non-existent arrears figure, so the assessee could not be treated as liable for that amount. A later modification or withdrawal of the certificate under section 225(4) could not cure a sale already conducted on the basis of the mistaken certificate. The auction sales were therefore without jurisdiction and invalid, though the Department remained free to proceed in accordance with law. Case-Laws Income Tax Thu, 26 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25088