https://www.taxtmi.com/caselaws?id=37289 Tax recovery proceedings under section 46 were held time-barred because the record did not show lawful commencement within the statutory period or proof of receipt of the recovery certificate or requisition by the relevant officers. The burden to establish compliance with limitation and valid recovery action was not discharged, so the collection was without authority of law. Refund relief was also maintained in writ jurisdiction because, once the recovery itself was found illegal, repayment became consequential relief under article 226 rather than a separate claim requiring a civil suit. en-us Wed, 18 Oct 1978 00:00:00 +0530 Sat, 27 Mar 2010 18:28:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37289 Tax recovery proceedings under section 46 were held time-barred because the record did not show lawful commencement within the statutory period or proof of receipt of the recovery certificate or requisition by the relevant officers. The burden to establish compliance with limitation and valid recovery action was not discharged, so the collection was without authority of law. Refund relief was also maintained in writ jurisdiction because, once the recovery itself was found illegal, repayment became consequential relief under article 226 rather than a separate claim requiring a civil suit. Case-Laws Income Tax Wed, 18 Oct 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37289