Law:

Section:

Section 224 read with Rules 9 and 61 of the Second Schedule of the Income-tax Act 1961 - Collection and Recovery of tax - Validity of certificate and cancellation or amendment thereof - Whether an error in figure mentioned in certificate and proclamation of sale could be treated as one pertaining to jurisdiction vitiating subsequent sale - Held, no - Whether when upon correction or amendment made under section 225(4) assessee only need to be intimated and it is not necessary to issue fresh notice of demand/proclamation - Held, yes - Whether where attack on sale is based on grounds mentioned in Rule 61, it must only be under Rule 61 and not under rule 9 - Held, yes FACTS Pursuant to the certificate under section 222, a house belonging to the petitioner was attached and brought to sale. Though the actual amount due was Rs. 66,000 and that was the figure mentioned in the certificate issued under section 222, by some mistake the order of attachment served on the petitioner and the sale proclamation published as required by the rules mentioned the sum of Rs. 1,04,080 as the sum payable by the petitioner. The order of the attachment was passed on 14-12-1971, and the sale proclamation was published on 7-6-1972. The petitioner filed an objection-petition before the TRO pointing out that the amount due from the petitioner was wrongly mentioned in the sale proclamation. But, on 22-7-1972, he withdrew the objection-petition and stated that regarding correct arrears of tax the position may be reconciled with reference to the office records and auction may go on without interruption. Thereafter, the figure mentioned in the sale proclamation was corrected though no fresh sale proclamation was published. The sale was held on 21-8-1972. The property was sold for a sum of Rs. 1,27,000 subject to a mortgage for Rs. 30,000. The auction purchaser deposited the entire sale consideration on 2-9-1972. On 16-9-1972, the petitioner filed an application before the TRO under rule 61 of the Second Schedule of the Act with a request that it might also be treated as an application under rules 9 and 11 of the Schedule. HELD It is true that any proceedings for the recovery of arrears of tax…

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