https://www.taxtmi.com/caselaws?id=38460 Income-tax recovery required the certificate to be forwarded to the Collector within the statutory period; absent proof of timely forwarding, recovery proceedings were time-barred and the Collector lacked jurisdiction. Revenue sale procedures required service of demand, attachment notice and publication, and a sale notice stating the time, place and conditions of sale. Failure to prove demand service, Gazette publication of attachment, and proper sale proclamation and publication invalidated the sale. A challenge to the sale accrued on the sale or its confirmation, rather than the earlier demand; a suit instituted before confirmation was therefore not time-barred. The assessment's validity remained undecided, while injunctive relief against recovery and sale was sustained. en-us Wed, 16 Feb 1977 00:00:00 +0530 Tue, 06 Apr 2010 13:24:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38460 Income-tax recovery required the certificate to be forwarded to the Collector within the statutory period; absent proof of timely forwarding, recovery proceedings were time-barred and the Collector lacked jurisdiction. Revenue sale procedures required service of demand, attachment notice and publication, and a sale notice stating the time, place and conditions of sale. Failure to prove demand service, Gazette publication of attachment, and proper sale proclamation and publication invalidated the sale. A challenge to the sale accrued on the sale or its confirmation, rather than the earlier demand; a suit instituted before confirmation was therefore not time-barred. The assessment's validity remained undecided, while injunctive relief against recovery and sale was sustained. Case-Laws Income Tax Wed, 16 Feb 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38460