https://www.taxtmi.com/caselaws?id=765287 Rule 68B of the Second Schedule governs sale of attached immovable property by reference to the date the tax demand becomes final, and the statutory provisos permit extension where the prescribed conditions for resale are met. On the stated facts, the attachment and sale steps were taken within time, the auction failed for want of bidders, and the extension up to 31.03.2022 was consistent with the rule. A later claim of exemption from attachment and sale under Rule 10 read with Section 60 CPC also failed because recovery rights had already accrued when the liability was confirmed, and a subsequent change in occupation did not defeat the attachment. en-us Thu, 02 Jan 2025 00:00:00 +0530 Wed, 29 Jan 2025 09:00:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765287 Rule 68B of the Second Schedule governs sale of attached immovable property by reference to the date the tax demand becomes final, and the statutory provisos permit extension where the prescribed conditions for resale are met. On the stated facts, the attachment and sale steps were taken within time, the auction failed for want of bidders, and the extension up to 31.03.2022 was consistent with the rule. A later claim of exemption from attachment and sale under Rule 10 read with Section 60 CPC also failed because recovery rights had already accrued when the liability was confirmed, and a subsequent change in occupation did not defeat the attachment. Case-Laws Income Tax Thu, 02 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765287