copy of extension of time limit
as per Proviso to Rule 68B(1) by the competent
authority is herewith enclosed.
3. The claim made ... under the circumstances
mentioned in Rule 57 or Rule 58 or at the same is set aside under Rule 61, the
aforesaid period of limitation
copy of extension of time limit
as per Proviso to Rule 68B(1) by the competent
authority is herewith enclosed.
3. The claim made ... under the circumstances
mentioned in Rule 57 or Rule 58 or at the same is set aside under Rule 61, the
aforesaid period of limitation
which the demand became conclusive. The reading of Sub-rule (1) of Rule 68B shows that the period of three years provided under the said ... gave rise to the demand of tax became conclusive. Sub-rule (3) of Rule 68B, in my view, fixes June 1, 1992, as the date
which the demand became conclusive. The reading of sub-rule (1) of rule 68B shows that the period of three years provided under the said ... gave rise to the demand of tax became conclusive. Sub-rule (3) of rule 68B, in my view, fixes 1-6-1992, as the date
Rule 66, however, does not enable the Tax Recovery Officer to postpone the sale beyond the period of limitation specified in Rule 68B ... postponement. While granting postponement, the officer, acting under Rule 66, must necessarily have regard to Rule 68B and ensure that the sale, if required
stands vacated by operation of law in
terms of sub-rule 4 of Rule 68B.
4. In support of the above contention, learned counsel ... standing counsel for
the revenue submits that the limitation period under Rule 68B(1) is required
to be reckoned from the date on which
view of Rule 68B, Sub-rule (5) of the Second Schedule to the Income-tax Act . Rule 68B(3) reads thus : Where any immovable property ... order has become conclusive or, as the case may be, final. Rule 68B(1) prescribes a period of three years from
fails in light of the
time frame set in terms of Rule 68B of the Second Schedule, which, envisaging a
situation such as the present ... under the circumstances mentioned in
rule 57 or rules 58 or where the sale is set aside under rule 61,
the aforesaid period of limitation
strength of Rule 68 B of the IInd Schedule to the Income Tax
Act, 1961 . Rule 68 B of the IInd Schedule to the Income ... have been made within
three years from the date specified in Rule 68b of the IInd schedule to the Act,
whereas the impugned attachment order
placed, no fresh proclamation can now be issued in view of rule 68B sub-clause 3 or Sch. II to the Income Tax Act.
Rule ... order has become conclusive or as the case may be final. Rule 68B(1) prescribes a period of three years from
