1968 (2) TMI 26

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..... in Tamirisa village was brought to sale, by the Special Deputy Tahsildar, Income-tax, Vijayawada, under the provisions of the Second Schedule to the Indian Income-tax Act of 1961. The property was purchased by the petitioner for a sum of Rs. 10,200 subject to a mortgage in favour of the Indian Bank, Gudivada. The sale was on March 9, 1964. On August 5, 1964, without notice to the petitioner and w .....

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..... onfirmation by the Tax Recovery Officer. " Rule 60 provides for in application to set aside the sale by the defaulter or other interested person on depositing the amounts specified in the proclamation of sale for the recovery of which the sale was ordered, etc. Rule 61 provides for an application to set aside the sale by the Income-tax Officer, the defaulter or other interested person on the gro .....

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..... refuse to confirm the sale even if there is no application to set it aside. His jurisdiction to ref use to confirm a sale arises only if there is an application either under rule 60 or rule 61 to set aside the sale and not otherwise. In the present case it is admitted that the petitioner complied with all the requirements of law for perfecting his sale and that there is no impediment whatever for .....

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