Recovery proceedings u/s231.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s from one year to three years. 2. The Board had an occasion to consider whether the extended time limit will apply to demands created prior to 1-10-84. A view has been expressed that as sec.231 is a procedural section, amended provision would extend the time limit even in cases where demands were created prior to 1-10-84. 3. The Board with a view to avoid controversy and litigation in the m....