https://www.taxtmi.com/caselaws?id=197953 The Supreme Court stated that Section 70 of the Indian Penal Code prescribes a six-year period for levying an unpaid fine, but that period is not counted when recovery is stayed under Section 389 of the Code of Criminal Procedure. During judicial suspension, the sentence of fine is not operative for levy, so the State is not required to pursue recovery while enforcement is legally impossible. A party who secures suspension of recovery cannot then rely on that suspension to argue that the fine has become time-barred. On that construction, the exclusion of the suspension period preserves the levy of the fine and prevents limitation from running against the State during the stay. en-us Wed, 09 Aug 1978 00:00:00 +0530 Thu, 18 Jan 2018 16:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197953 The Supreme Court stated that Section 70 of the Indian Penal Code prescribes a six-year period for levying an unpaid fine, but that period is not counted when recovery is stayed under Section 389 of the Code of Criminal Procedure. During judicial suspension, the sentence of fine is not operative for levy, so the State is not required to pursue recovery while enforcement is legally impossible. A party who secures suspension of recovery cannot then rely on that suspension to argue that the fine has become time-barred. On that construction, the exclusion of the suspension period preserves the levy of the fine and prevents limitation from running against the State during the stay. Case-Laws Indian Laws Wed, 09 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197953