petition, additionally, it is
submitted that the language of Rule 68B would enable the
petitioner to raise a challenge to all the proceedings. Once they ... such aforementioned order has
already expired, as per provision under Rule 68B(1). The
attachment of the residential bungalow vide the impugned
attachment order dated
year available in case resale as provided under the proviso to rule 68B(1) is also taken into account, the sale is required ... held after the expiry of the period of limitation prescribed under Rule 68B and the if the sale is not completed within the prescribed period
time of limitation specified under this rule."
As per sub-rule (1) of Rule 68B, no sale of
immovable property would be made after ... that is the date on which the said Rule was
inserted. Sub-rule (4) of Rule 68B provides that where the
sale of immovable property
Section 68B in The Companies (Indian Accounting Standards) Rules, 2015
68B. As with the preliminary expenses discussed in paragraphs 9 and 26(b) of this
Section 68B in The Drugs and Cosmetics Rules, 1945
68B. Delegation of powers by the Central License Approving Authority.
- The Central License Approving Authority ... delegate his powers of signing licenses and any other power under the rules to any person under his control having same qualifications as prescribed
rules to the "assessee" shall be construed as a
reference to the defendant under this Act."
11. Similarly, Rule 68B ... Rules 57 and 58 of the Income Tax Rules are
anything but mandatory in nature, so that a breach of
the requirements under those Rules
grounds that the
same were barred by limitation as prescribed under Rule 68B of the
OP (DRT) Nos.446/2023, 394/2022, 517/2023 ... Income Tax (Certificate Proceedings) Rules 1962, to the
extent applicable to the proceedings under the RDDB Act. Rule 68B of
20
2022 SCC OnLine
grounds that the
same were barred by limitation as prescribed under Rule 68B of the
OP (DRT) Nos.446/2023, 394/2022, 517/2023 ... Income Tax (Certificate Proceedings) Rules 1962, to the
extent applicable to the proceedings under the RDDB Act. Rule 68B of
20
2022 SCC OnLine
grounds that the
same were barred by limitation as prescribed under Rule 68B of the
OP (DRT) Nos.446/2023, 394/2022, 517/2023 ... Income Tax (Certificate Proceedings) Rules 1962, to the
extent applicable to the proceedings under the RDDB Act. Rule 68B of
20
2022 SCC OnLine
grounds that the
same were barred by limitation as prescribed under Rule 68B of the
OP (DRT) Nos.446/2023, 394/2022, 517/2023 ... Income Tax (Certificate Proceedings) Rules 1962, to the
extent applicable to the proceedings under the RDDB Act. Rule 68B of
20
2022 SCC OnLine
