https://www.taxtmi.com/caselaws?id=175535 Time-barred claims cannot be treated as "amounts due" under the Kerala Revenue Recovery Act, 1968. The special recovery mechanism under Sections 69(2), 70(3) and 72 provides a speedy means to realise legally recoverable dues, but it does not create a fresh substantive right to recover debts that were already unenforceable when requisition was made. Reading "amounts due" in context, the statute preserves the debtor's limitation defence and does not extinguish that defence by the recovery process. A contrary reading would improperly enlarge the creditor's rights and may also raise Article 14 concerns. en-us Thu, 01 Apr 1999 00:00:00 +0530 Tue, 24 Jun 2025 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175535 Time-barred claims cannot be treated as "amounts due" under the Kerala Revenue Recovery Act, 1968. The special recovery mechanism under Sections 69(2), 70(3) and 72 provides a speedy means to realise legally recoverable dues, but it does not create a fresh substantive right to recover debts that were already unenforceable when requisition was made. Reading "amounts due" in context, the statute preserves the debtor's limitation defence and does not extinguish that defence by the recovery process. A contrary reading would improperly enlarge the creditor's rights and may also raise Article 14 concerns. Case-Laws Indian Laws Thu, 01 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175535