https://www.taxtmi.com/caselaws?id=779879 Rule 68B of the Second Schedule to the Income-tax Act was held not to mandatorily apply to recovery proceedings under the RDDB Act, because that Act operates as a self-contained recovery code and imports the tax schedules only with necessary modifications. On that basis, an alleged breach of the time limit did not invalidate the sale. The court also held that the proclamation, auction and related steps were not void or non est merely because they were said to be time-barred, since any irregularity did not destroy jurisdiction. The writ challenge was further rejected for delay, laches and constructive res judicata. en-us Thu, 09 Oct 2025 00:00:00 +0530 Wed, 15 Oct 2025 08:27:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779879 Rule 68B of the Second Schedule to the Income-tax Act was held not to mandatorily apply to recovery proceedings under the RDDB Act, because that Act operates as a self-contained recovery code and imports the tax schedules only with necessary modifications. On that basis, an alleged breach of the time limit did not invalidate the sale. The court also held that the proclamation, auction and related steps were not void or non est merely because they were said to be time-barred, since any irregularity did not destroy jurisdiction. The writ challenge was further rejected for delay, laches and constructive res judicata. Case-Laws Indian Laws Thu, 09 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779879