1998 (11) TMI 30

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....ct of properties which he asserts belong to him, having been acquired from his grandfather and his mother. The sale was for the purposes of recovery of the arrears of tax due from his father. The Revenue had attached those properties on October 27, 1974, and had also issued a notice under rule 2 of Schedule II. The proclamation of sale, however, was issued only in the month of March, 1996. The pet....

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....er having issued the proclamation and not having proceeded with the sale, despite no impediment having been placed, no fresh proclamation can now be issued in view of rule 68B, sub-rule (3) of the Second Schedule to the Income-tax Act. Rule 68B(3) reads thus : Where any immovable property has been attached under this Part before the first day of June, 1992, and the order giving rise to a demand of....

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....ave been vacated on the expiry of the time of limitation specified under this rule. Though the proclamation of sale was issued prior to March 31, 1996, the sale not having been held pursuant to the proclamation, despite the absence of any order of the court, which prevented the sale being held, no fresh proclamation can now be issued, as none of the circumstances visualized in the proviso to ru....