Recovery proceedings begin with issuance of the recovery certificate, not later Collector action, for limitation purposes.

Recovery proceedings under section 41(4) of the Kerala Agricultural Income-tax Act commence when the Agricultural Income-tax Officer forwards or issues the recovery certificate under section 41(3), because that is the first effective step in enforcement. The later action of the Collector under the Revenue Recovery Act does not mark the start of proceedings for limitation purposes. Applying the analogous scheme in section 46(7) of the Indian Income-tax Act, 1922, the document states that the limitation bar does not operate where the certificate is issued within the prescribed period, and recovery is therefore not barred by limitation.

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Issues: Whether recovery proceedings under section 41(4) of the Kerala Agricultural Income-tax Act were barred by limitation, and whether issuance of the certificate by the Agricultural Income-tax Officer constituted commencement of recovery proceedings.

Analysis: Section 41(4) bars commencement of proceedings for recovery after three years from the latest day fixed for payment. The Court held that, on a proper construction, the relevant proceedings begin when the Agricultural Income-tax Officer forwards or issues the certificate under section 41(3), not when the Collector later takes steps under the Revenue Recovery Act. Reliance was placed on the analogous scheme in section 46(7) of the Indian Income-tax Act, 1922, and the line of authorities treating forwarding of the certificate as the first effective step in recovery. On that basis, the Court rejected the contention that the Collector's later action alone marks commencement.

Conclusion: The issuance of the certificate constituted commencement of recovery proceedings, and the proceedings were not barred by limitation under section 41(4) of the Kerala Agricultural Income-tax Act.

Ratio Decidendi: For statutory limitation provisions governing tax recovery, the proceedings commence when the assessing authority takes the first effective recovery step by forwarding or issuing the recovery certificate, and not when the collector thereafter acts upon it.

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