https://www.taxtmi.com/caselaws?id=314310 A statutory sale based on a mandatory certificate procedure is ineffective unless the prescribed certificate and notice requirements are strictly complied with, because the certificate forms the legal foundation for enforcement against immovable property. For limitation, time under Article 12 runs only from the date the sale is finally confirmed or otherwise becomes final and conclusive; where confirmation proceedings remain pending, the sale is not yet finally confirmed. On that basis, the suit was within time, and the sale failed for want of compliance with the statutory prerequisites. en-us Wed, 12 Feb 1896 00:00:00 +0521 Fri, 31 May 2024 12:39:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314310 A statutory sale based on a mandatory certificate procedure is ineffective unless the prescribed certificate and notice requirements are strictly complied with, because the certificate forms the legal foundation for enforcement against immovable property. For limitation, time under Article 12 runs only from the date the sale is finally confirmed or otherwise becomes final and conclusive; where confirmation proceedings remain pending, the sale is not yet finally confirmed. On that basis, the suit was within time, and the sale failed for want of compliance with the statutory prerequisites. Case-Laws Indian Laws Wed, 12 Feb 1896 00:00:00 +0521 https://www.taxtmi.com/caselaws?id=314310