https://www.taxtmi.com/caselaws?id=291719 Recovery proceedings initiated by a certificate under section 46(2) were treated as timely where the certificate had been forwarded to the Collector within the statutory period, because that forwarding constituted commencement of recovery under section 46(7). The later misplacement of the original certificate did not defeat proof of receipt by the Collector. The limitation period was computed from the demand under section 29, not from the later communication of revised figures. A certificate validly issued on the assessment then in force did not become invalid merely because the liability was later reduced on revision; only the reduced amount lawfully due after revision could be recovered on the existing certificate. en-us Mon, 16 Sep 1957 00:00:00 +0530 Mon, 23 Nov 2020 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291719 Recovery proceedings initiated by a certificate under section 46(2) were treated as timely where the certificate had been forwarded to the Collector within the statutory period, because that forwarding constituted commencement of recovery under section 46(7). The later misplacement of the original certificate did not defeat proof of receipt by the Collector. The limitation period was computed from the demand under section 29, not from the later communication of revised figures. A certificate validly issued on the assessment then in force did not become invalid merely because the liability was later reduced on revision; only the reduced amount lawfully due after revision could be recovered on the existing certificate. Case-Laws Income Tax Mon, 16 Sep 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291719