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    <description>The bank stated that repeated auction s had found a purchaser and that completion of the sale process was required within 90 days, as delay would make it difficult to secure another buyer. The court noted that two sets of the petition had been filed before the registry and directed the office to place the matter before the Appropriate Division Bench on 11.12.2020. The note records only this administrative direction and the time-sensitive sale context; it does not decide any substantive tax issue.</description>
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      <description>The bank stated that repeated auction s had found a purchaser and that completion of the sale process was required within 90 days, as delay would make it difficult to secure another buyer. The court noted that two sets of the petition had been filed before the registry and directed the office to place the matter before the Appropriate Division Bench on 11.12.2020. The note records only this administrative direction and the time-sensitive sale context; it does not decide any substantive tax issue.</description>
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