https://www.taxtmi.com/caselaws?id=6876 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. en-us Tue, 17 Aug 1965 00:00:00 +0530 Fri, 06 Feb 2009 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6876 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. Case-Laws Income Tax Tue, 17 Aug 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6876