Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismissed

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....An attachment and proclamation of sale under the tax recovery scheme was challenged as barred by the threeyear limitation in Rule 68B. The court held that where a party bypasses seeking a certificate of appeal and files a special leave petition, the assessment did not attain finality until the Supreme Court dismissed the SLP, so limitation is reckoned from the end of that financial year; the challenged proclamation (12.06.2018) fell within the Limitation period and is valid. Failure to sell within the period triggers a statutory vacation of the attachment, but Part III does not extinguish other rights to recover dues; a subsequent limited certificate claim did not prevail. Writ petition dismissed.....