Income Tax Act, 2025
Section 6: Subs. by s. 4, ibid., for “Commissioner” (w.e.f. 12013).
6. Subs. by s. 4, ibid., for “Commissioner” (w.e.f. 12013).
7. The rule 59 re-numbered as sub-rule (2) thereof by Act 41 of 1975, s. 81 (w.e.f. 11975).
843
1[(3) Where the 2[Assessing Officer] referred to in sub-rule (1) is declared to be the purchaser of the
property at any subsequent sale, nothing contained in rule 57 shall apply to the case and the amount of the
purchase price shall be adjusted towards the amount specified in the certificate.]
60. Application to set aside sale of immovable property on deposit.—(1) Where immovable
property has been sold in execution of a certificate, the defaulter, or any person whose interests are
affected by the sale, may, at any time within thirty days from the date of the sale, apply to the Tax
Recovery Officer to set aside the sale, on his depositing—
(a) 3*** the amount specified in the proclamation of sale as that for the recovery of which the sale
was ordered, with interest thereon at the rate of 4[one and one-fourth per cent for every month or part
of a month], calculated from the date of the proclamation of sale to the date when the deposit is made;
and
(b) for payment to the purchaser, as penalty, a sum equal to five per cent of the purchase money,
but not less than one rupee.
(2) Where a person makes an application under rule 61 for setting aside the sale of his immovable
property, he shall not, unless he withdraws that application, be entitled to make or prosecute an
application under this rule.
61. Application to set aside sale of immovable property on ground of non-service of notice or
irregularity.—Where immovable property has been sold in execution of a certificate, 5[such Income-tax
Officer as may be authorised by the 6[Principal Chief Commissioner or Chief Commissioner] or
7[Principal Commissioner or Commissioner] in this behalf], the defaulter, or any person whose interests
are affected by the sale, may, at any time within thirty days from the date of the sale, apply to the Tax
Recovery Officer to set aside the sale of the immovable property on the ground that notice was not served
on the defaulter to pay the arrears as required by this Schedule or on the ground of a material irregularity
in publishing or conducting the sale:
Provided that—(a) no sale shall be set aside on any such ground unless the Tax Recovery Officer is
satisfied that the applicant has sustained substantial injury by reason of the non-service or irregularity;
and
(b) an application made by a defaulter under this rule shall be disallowed unless the applicant
deposits the amount recoverable from him in the execution of the certificate.
62. Setting aside sale where defaulter has no saleable interest.—At any time within thirty days of
the sale, the purchaser may apply to the Tax Recovery Officer to set aside the sale on the ground that the
defaulter had no saleable interest in the property sold.
63. Confirmation of sale.—(1) Where no application is made for setting aside the sale under the
foregoing rules or where such an application is made and disallowed by the Tax Recovery Officer, the
Tax Recovery Officer shall (if the full amount of the purchase money has been paid) make an order
confirming the sale, and, thereupon, the sale shall become absolute.
thereof by Act 41 of 1975, s. 81 (w.e.f. 11975).
843
1[
Where the 2[Assessing Officer] referred to in sub-rule
is declared to be the purchaser of the
property at any subsequent sale, nothing contained in rule 57 shall apply to the case and the amount of the
purchase price shall be adjusted towards the amount specified in the certificate.]
60. Application to set aside sale of immovable property on deposit.—
Where immovable
property has been sold in execution of a certificate, the defaulter, or any person whose interests are
affected by the sale, may, at any time within thirty days from the date of the sale, apply to the Tax
Recovery Officer to set aside the sale, on his depositing—
3*** the amount specified in the proclamation of sale as that for the recovery of which the sale
was ordered, with interest thereon at the rate of 4[one and one-fourth per cent for every month or part
of a month], calculated from the date of the proclamation of sale to the date when the deposit is made;
and
for payment to the purchaser, as penalty, a sum equal to five per cent of the purchase money,
but not less than one rupee.
Where a person makes an application under rule 61 for setting aside the sale of his immovable
property, he shall not, unless he withdraws that application, be entitled to make or prosecute an
application under this rule.
61. Application to set aside sale of immovable property on ground of non-service of notice or
irregularity.—Where immovable property has been sold in execution of a certificate, 5[such Income-tax
Officer as may be authorised by the 6[Principal Chief Commissioner or Chief Commissioner] or
7[Principal Commissioner or Commissioner] in this behalf], the defaulter, or any person whose interests
are affected by the sale, may, at any time within thirty days from the date of the sale, apply to the Tax
Recovery Officer to set aside the sale of the immovable property on the ground that notice was not served
on the defaulter to pay the arrears as required by this Schedule or on the ground of a material irregularity
in publishing or conducting the sale:
Provided that—
no sale shall be set aside on any such ground unless the Tax Recovery Officer is
satisfied that the applicant has sustained substantial injury by reason of the non-service or irregularity;
and
an application made by a defaulter under this rule shall be disallowed unless the applicant
deposits the amount recoverable from him in the execution of the certificate.
62. Setting aside sale where defaulter has no saleable interest.—At any time within thirty days of
the sale, the purchaser may apply to the Tax Recovery Officer to set aside the sale on the ground that the
defaulter had no saleable interest in the property sold.
63. Confirmation of sale.—
Where no application is made for setting aside the sale under the
foregoing rules or where such an application is made and disallowed by the Tax Recovery Officer, the
Tax Recovery Officer shall (if the full amount of the purchase money has been paid) make an order
confirming the sale, and, thereupon, the sale shall become absolute.