https://www.taxtmi.com/caselaws?id=6393 Section 32 of the U.P. Agricultural Income-tax Act, 1948 was treated as a summary recovery provision, not an exclusive code, because it authorises recovery as arrears of land revenue and fixes a limitation period but does not expressly or by necessary implication bar other remedies. Once assessment is made and demand is served, a debt arises in favour of the State, and in the absence of a statutory prohibition the State may recover that debt by ordinary legal proceedings, including a civil suit. The same approach was said to accord with the recovery provisions under the Indian Income-tax Act, 1922 and the Income-tax Act, 1961. en-us Tue, 13 Feb 1973 00:00:00 +0530 Thu, 04 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6393 Section 32 of the U.P. Agricultural Income-tax Act, 1948 was treated as a summary recovery provision, not an exclusive code, because it authorises recovery as arrears of land revenue and fixes a limitation period but does not expressly or by necessary implication bar other remedies. Once assessment is made and demand is served, a debt arises in favour of the State, and in the absence of a statutory prohibition the State may recover that debt by ordinary legal proceedings, including a civil suit. The same approach was said to accord with the recovery provisions under the Indian Income-tax Act, 1922 and the Income-tax Act, 1961. Case-Laws Income Tax Tue, 13 Feb 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6393