Auction Sale of Property Invalidated Due to Exceeding Limitation Period in Rule 68B of Schedule II.

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....Sale proclamation /auction of property by department to collect tax - limitation in Rule 68B of the Schedule II - the attachment of the immovable properties was ordered in the year 1997 and the sale proclamation was made in February, 2019 - thus, hit by the period of limitation prescribed under Rule 68B and by virtue of Rule 68B(4) the attachment would be deemed to have been vacated - The auction sale, could not have been carried out....