https://www.taxtmi.com/caselaws?id=291723 For purposes of Section 46(7) of the Income-tax Act, proceedings for recovery commence when the Income-tax Officer forwards the certificate to the Collector under Section 46(2), because recovery proceedings are distinct from assessment proceedings. On that construction, the recovery action was within time and not barred by limitation. The Collector was also held to have authority to proceed with sale under the Revenue Recovery Act, and no statutory breach was shown in the proposed mode of sale. Any objection to the manner of selling the property in inconvenient plots was to be raised before the Collector in the first instance. en-us Mon, 04 Feb 1952 00:00:00 +0530 Mon, 23 Nov 2020 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291723 For purposes of Section 46(7) of the Income-tax Act, proceedings for recovery commence when the Income-tax Officer forwards the certificate to the Collector under Section 46(2), because recovery proceedings are distinct from assessment proceedings. On that construction, the recovery action was within time and not barred by limitation. The Collector was also held to have authority to proceed with sale under the Revenue Recovery Act, and no statutory breach was shown in the proposed mode of sale. Any objection to the manner of selling the property in inconvenient plots was to be raised before the Collector in the first instance. Case-Laws Income Tax Mon, 04 Feb 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291723