Income Tax Rules, 2002

CHAPTER-XVI

INCOME TAX RECOVERY RULES PART - I

From: 2023-11-01 - To: 0000-00-00 132. Adjournment or stoppage of sale.- (1) The Commissioner may adjourn sale hereunder to a specified day and hour; and the officer conducting any such sale may adjourn the sale, recording his reasons for such adjournment: 1[Provided that, where the sale is being conducted in or within the precincts of the office of the concerned Commissioner 2[***], the officer shall not adjourn the sale without prior permission of the Commissioner.] (3) Every sale shall be stopped if, before the lot is knocked down, the amount 3[due is]…