Settlement commission admission preserves limitation; recovery certificates issued to save limitation and no recovery steps be taken. The Board directs issuance of recovery certificates to Tax Recovery Officers where limitation to commence recovery is imminent, expressly stating the certificate is issued to save limitation and that no further steps to recover the certified arrears should be taken while proceedings before the Settlement Commission are pending; this preserves limitation pending a final administrative decision on whether prior demands remain enforceable after admission by the Settlement Commission.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Settlement commission admission preserves limitation; recovery certificates issued to save limitation and no recovery steps be taken.
The Board directs issuance of recovery certificates to Tax Recovery Officers where limitation to commence recovery is imminent, expressly stating the certificate is issued to save limitation and that no further steps to recover the certified arrears should be taken while proceedings before the Settlement Commission are pending; this preserves limitation pending a final administrative decision on whether prior demands remain enforceable after admission by the Settlement Commission.
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