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
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
filed after the expiry of the period prescribed in Rule 68B.
2025:KER:74662
WP(C) NO.19544 OF 2025 6
1.5. It is further ... importing any period of limitation from the Income Tax Rules.
Yet another reason why Rule 68B cannot be read into the scheme of the
RDDB
paras. 29, 31 and 32 of the counter affidavit that Rule 68B of the Second Schedule does not apply because the High Court vide order ... recovery was barred by Rule 68 B of the Second Schedule to the Income-tax Act, 1961 . Rule 68B which was inserted by the Finance
