Section 32A(4) in Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016
(4)If the liquidator is unable to sell the corporate debtor or its business under clause (e) or (f) of regulation 32 within ninety days from the liquidation commencement date, he shall proceed to sell the assets of the corporate debtor under clauses (a) to (d) of regulation 32.]