https://www.taxtmi.com/caselaws?id=39949 For limitation under section 32(2) of the U.P. Agricultural Income-tax Act, recovery proceedings begin when the assessing authority sets the recovery machinery in motion by making the requisite motion or order to the Collector for recovery as arrears of land revenue. Because the statutory scheme was treated as in pari materia with the earlier income-tax recovery provisions, that construction was applied here as well. On that basis, recovery for the earlier assessment years was within time, while recovery for one year remained barred by limitation. en-us Tue, 05 May 1970 00:00:00 +0530 Fri, 08 Aug 2014 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39949 For limitation under section 32(2) of the U.P. Agricultural Income-tax Act, recovery proceedings begin when the assessing authority sets the recovery machinery in motion by making the requisite motion or order to the Collector for recovery as arrears of land revenue. Because the statutory scheme was treated as in pari materia with the earlier income-tax recovery provisions, that construction was applied here as well. On that basis, recovery for the earlier assessment years was within time, while recovery for one year remained barred by limitation. Case-Laws Indian Laws Tue, 05 May 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39949