https://www.taxtmi.com/caselaws?id=39379 Income-tax recovery under section 222(1) and section 224(1) read with the Second Schedule is confined to the arrears covered by the certificate issued against the particular defaulter. The rules governing notice, proclamation, auction, confirmation and sale certificate do not authorise clubbing separate recovery certificates of different assessees or applying one assessee's property towards another's dues. A sale founded on such clubbing is not a mere procedural irregularity; it goes to the root of the authority to sell. The sale of the petitioner's property for the managing director's arrears was therefore without jurisdiction and invalid, and the confirmation of sale and sale deed could not stand. en-us Wed, 19 May 1976 00:00:00 +0530 Fri, 16 Apr 2010 11:07:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39379 Income-tax recovery under section 222(1) and section 224(1) read with the Second Schedule is confined to the arrears covered by the certificate issued against the particular defaulter. The rules governing notice, proclamation, auction, confirmation and sale certificate do not authorise clubbing separate recovery certificates of different assessees or applying one assessee's property towards another's dues. A sale founded on such clubbing is not a mere procedural irregularity; it goes to the root of the authority to sell. The sale of the petitioner's property for the managing director's arrears was therefore without jurisdiction and invalid, and the confirmation of sale and sale deed could not stand. Case-Laws Income Tax Wed, 19 May 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39379