https://www.taxtmi.com/caselaws?id=36228 Limitation for recovery under the Agricultural Income-tax Act is satisfied if the certificate issued under Section 41(3) commences recovery within the statutory period under Section 41(4); later steps taken through the Revenue Recovery Act do not become time-barred merely because they are completed later. On the stated facts, the demand notice followed the assessment and the certificate was issued within three years of the latest payment date, so the initiation of recovery was valid and the limitation challenge failed. en-us Fri, 21 Nov 1980 00:00:00 +0530 Sat, 20 Mar 2010 11:38:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36228 Limitation for recovery under the Agricultural Income-tax Act is satisfied if the certificate issued under Section 41(3) commences recovery within the statutory period under Section 41(4); later steps taken through the Revenue Recovery Act do not become time-barred merely because they are completed later. On the stated facts, the demand notice followed the assessment and the certificate was issued within three years of the latest payment date, so the initiation of recovery was valid and the limitation challenge failed. Case-Laws Income Tax Fri, 21 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36228