https://www.taxtmi.com/caselaws?id=464711 A suit by or on behalf of the Government is governed by the special limitation period in Article 112 of the Limitation Act, 1963, which overrides the general periods in Articles 58 and 100. Because the Government's declaratory suit challenged the Tax Recovery Officer's order and was filed within thirty years from that order, it was within time. The Court therefore treated Article 112 as the controlling provision for Government suits of this nature and held the suit not barred by limitation. en-us Mon, 24 Aug 1992 00:00:00 +0530 Tue, 11 Nov 2025 15:24:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464711 A suit by or on behalf of the Government is governed by the special limitation period in Article 112 of the Limitation Act, 1963, which overrides the general periods in Articles 58 and 100. Because the Government's declaratory suit challenged the Tax Recovery Officer's order and was filed within thirty years from that order, it was within time. The Court therefore treated Article 112 as the controlling provision for Government suits of this nature and held the suit not barred by limitation. Case-Laws Income Tax Mon, 24 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464711