Income Tax Act, 1961
Sch. II Part II Rule 45. IRREGULARITY NOT TO VITIATE SALE, BUT ANY PERSON INJURED MAY SUE.
No irregularity in publishing or conducting the sale of movable property shall vitiate the sale, but any person sustaining substantial injury by reason of such irregularity at the hand of any other person may institute a suit in a civil court against him for compensation, or (if such other person is the purchaser) for the recovery of the specific property and for compensation in default of such recovery.