https://www.taxtmi.com/caselaws?id=753467 A tax recovery certificate cannot be enforced on a demand that has ceased to exist or has been materially reduced; the recovery authority must revise the certificate, issue the necessary fresh notice, and proceed only on the correct recoverable amount. An auction conducted on an obsolete or inflated demand, or in breach of mandatory recovery procedure, is void and cannot confer protected title on purchasers who buy with notice of pending dispute. Where the property is treated by the revenue as HUF property, the HUF has locus to challenge the sale, and proceedings contrary to the prescribed method remain invalid. en-us Mon, 27 May 2024 00:00:00 +0530 Sat, 01 Jun 2024 09:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753467 A tax recovery certificate cannot be enforced on a demand that has ceased to exist or has been materially reduced; the recovery authority must revise the certificate, issue the necessary fresh notice, and proceed only on the correct recoverable amount. An auction conducted on an obsolete or inflated demand, or in breach of mandatory recovery procedure, is void and cannot confer protected title on purchasers who buy with notice of pending dispute. Where the property is treated by the revenue as HUF property, the HUF has locus to challenge the sale, and proceedings contrary to the prescribed method remain invalid. Case-Laws Income Tax Mon, 27 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753467