https://www.taxtmi.com/caselaws?id=38460 Recovery of income-tax arrears under section 46(2) depended on the certificate being forwarded within the limitation period in section 46(7); where timely forwarding was not proved, the Collector had no jurisdiction to proceed. Revenue sale proceedings under the Tamil Nadu Revenue Recovery Act also required strict compliance with demand service, attachment publication and sale notice formalities, and defects in those mandatory steps rendered the sale invalid. A challenge to the sale was not barred by limitation where the suit was brought before confirmation of sale and the cause of action had arisen from the sale process itself. The note states that these defects could not sustain the recovery or sale. 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 Recovery of income-tax arrears under section 46(2) depended on the certificate being forwarded within the limitation period in section 46(7); where timely forwarding was not proved, the Collector had no jurisdiction to proceed. Revenue sale proceedings under the Tamil Nadu Revenue Recovery Act also required strict compliance with demand service, attachment publication and sale notice formalities, and defects in those mandatory steps rendered the sale invalid. A challenge to the sale was not barred by limitation where the suit was brought before confirmation of sale and the cause of action had arisen from the sale process itself. The note states that these defects could not sustain the recovery or sale. Case-Laws Income Tax Wed, 16 Feb 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38460