Aggrieved parties must apply to set aside a sale before challenging a Tax Recovery Officer's order u/r 63.

Appealability of order - when an order of sale is passed by the Tax Recovery Officer, a person aggrieved by that order cannot bypass the requirements in the Schedule, by not preferring an application to set aside the sale and then opting to challenge the order passed under Rule 63, confirming the sale - HC .....

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