https://www.taxtmi.com/caselaws?id=288502 Recovery of agricultural income-tax under the land-revenue machinery was held to commence when the assessing authority requested the Collector to realise the dues, not when the Tahsildar later issued a demand notice. For limitation under section 32(2) of the U.P. Agricultural Income Tax Act, the relevant starting point was the forwarding of the request or certificate, treated as in pari materia with the commencement rule under the Income-tax Act, 1922. The Tahsildar's notice was valid only as a writ of demand under the land revenue procedure and did not itself begin recovery proceedings. The limitation objection therefore failed. en-us Thu, 17 Aug 1961 00:00:00 +0530 Thu, 11 Jun 2020 15:24:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288502 Recovery of agricultural income-tax under the land-revenue machinery was held to commence when the assessing authority requested the Collector to realise the dues, not when the Tahsildar later issued a demand notice. For limitation under section 32(2) of the U.P. Agricultural Income Tax Act, the relevant starting point was the forwarding of the request or certificate, treated as in pari materia with the commencement rule under the Income-tax Act, 1922. The Tahsildar's notice was valid only as a writ of demand under the land revenue procedure and did not itself begin recovery proceedings. The limitation objection therefore failed. Case-Laws Income Tax Thu, 17 Aug 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288502