Commencement of recovery proceedings occurs when the tax officer forwards a certificate, so limitation defence fails in this case.

Assessments relating to a deceased taxpayer require notice to the legal representative and to the estate; where the assessment title was altered to the estate and notice addressed to the legal representatives was served and received at the business premises, the challenge for want of notice was not sustained on the material before the court. Recovery proceedings commence when the tax officer forwards a certificate to the Collector, so certificates forwarded within the prescribed time defeat a limitation objection. No material established that the Collector exceeded powers under the Revenue Recovery Act in proposing the sale method.

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Issues: (i) Whether assessments made under Section 24-B(3) of the Income-tax Act were invalid for want of notice to the legal representatives of the deceased; (ii) Whether proceedings for recovery under Section 46(7) of the Income-tax Act were barred by lapse of time; (iii) Whether the Collector exceeded his power under the Revenue Recovery Act by selling part of the petitioners' property.

Issue (i): Whether assessments under Section 24-B(3) were invalid for lack of notice to the legal representatives.

Analysis: The assessment process for a deceased person under Section 24-B(3) contemplates requiring the legal representative to furnish accounts or documents. The record shows the assessment proceeded after the assessment title was altered to the estate and a notice addressed to the legal representatives was served at the business premises and received by the eldest son who was managing the business. An allegation of a contrary will was not proven. The validity of the assessments in law remains open for determination on appeal.

Conclusion: The challenge to the assessments on the ground of lack of notice is not sustained on the material before the Court; the question is left to the appellate forum.

Issue (ii): Whether the recovery proceedings were time-barred under Section 46(7).

Analysis: Section 46 provides the procedural stages for recovery, including issuance of a certificate by the Income-tax Officer under Section 46(2) and subsequent steps by the Collector. The phrase "proceedings for the recovery" encompasses the statutory recovery procedure beginning with the Income-tax Officer forwarding a certificate to the Collector; where certificates were forwarded within the prescribed time, the proceedings commence within time.

Conclusion: The recovery proceedings were commenced within the period prescribed by Section 46(7); the limitation objection fails.

Issue (iii): Whether the Collector had no power to sell the property in the manner proposed under the Revenue Recovery Act.

Analysis: The Collector is authorised to recover arrears under the Revenue Recovery Act. No demonstration was made that statutory provisions were contravened in the manner of sale; objections as to inconvenient plotting are matters for the Collector's process and remedies before him.

Conclusion: The contention that the proposed sale method was beyond the Collector's powers is not established.

Final Conclusion: All substantive challenges advanced by the petitioners are rejected on the material before the Court and the writ application is dismissed with costs.

Ratio Decidendi: For the purposes of Section 46(7) of the Income-tax Act, the statutory recovery proceedings commence when the Income-tax Officer forwards a certificate to the Collector.

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