https://www.taxtmi.com/caselaws?id=38137 Recovery of agricultural income-tax was held not to be barred by limitation because the original three-year period for commencing recovery had not expired before the amended recovery provision came into force. The amendment substituted the earlier provision and removed the limitation clause, so the unamended bar could no longer govern a demand that was still alive on the date of substitution. The recovery proceeding was therefore validly maintainable. en-us Mon, 22 Nov 1976 00:00:00 +0530 Sat, 03 Apr 2010 13:33:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38137 Recovery of agricultural income-tax was held not to be barred by limitation because the original three-year period for commencing recovery had not expired before the amended recovery provision came into force. The amendment substituted the earlier provision and removed the limitation clause, so the unamended bar could no longer govern a demand that was still alive on the date of substitution. The recovery proceeding was therefore validly maintainable. Case-Laws Income Tax Mon, 22 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38137