https://www.taxtmi.com/caselaws?id=6819 A recovery certificate that materially exceeds the arrears actually due deprives the Collector of jurisdiction to proceed with attachment and sale under the Revenue Recovery Act. Where the certificate is erroneous on its face and states a substantially higher amount than legally recoverable, the resulting recovery proceedings and sale are vitiated and cannot stand. The challenge to the defective recovery action therefore failed, while the authorities were left free to issue a proper certificate and proceed only for the actual arrears lawfully due. en-us Thu, 11 Aug 1966 00:00:00 +0530 Mon, 02 Feb 2009 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6819 A recovery certificate that materially exceeds the arrears actually due deprives the Collector of jurisdiction to proceed with attachment and sale under the Revenue Recovery Act. Where the certificate is erroneous on its face and states a substantially higher amount than legally recoverable, the resulting recovery proceedings and sale are vitiated and cannot stand. The challenge to the defective recovery action therefore failed, while the authorities were left free to issue a proper certificate and proceed only for the actual arrears lawfully due. Case-Laws Income Tax Thu, 11 Aug 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6819