https://www.taxtmi.com/caselaws?id=14866 Recovery of agricultural income-tax arrears under the Tamil Nadu Agricultural Income-tax Act, 1955 must follow the mandatory certificate procedure in section 41, under which the Agricultural Income-tax Officer forwards a signed certificate specifying the arrears for recovery as arrears of land revenue. The Madras HC found that the record did not establish compliance with this mechanism or prove that the District Revenue Officer was the proper delegated collecting authority. As the statutory prerequisites were not shown, the attachment and recovery proceedings were invalid, and the impugned attachment was quashed with liberty to proceed afresh in accordance with the Act. en-us Tue, 01 Dec 1998 00:00:00 +0530 Thu, 23 Jul 2009 16:47:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14866 Recovery of agricultural income-tax arrears under the Tamil Nadu Agricultural Income-tax Act, 1955 must follow the mandatory certificate procedure in section 41, under which the Agricultural Income-tax Officer forwards a signed certificate specifying the arrears for recovery as arrears of land revenue. The Madras HC found that the record did not establish compliance with this mechanism or prove that the District Revenue Officer was the proper delegated collecting authority. As the statutory prerequisites were not shown, the attachment and recovery proceedings were invalid, and the impugned attachment was quashed with liberty to proceed afresh in accordance with the Act. Case-Laws Income Tax Tue, 01 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14866