1980 (11) TMI 32

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...., P-2, P-5 and P-8, is that those orders were made outside the period of limitation prescribed under s. 41(4) of the Agrl. I.T. Act, 1950. The impugned orders have been made under the Revenue Recovery Act on the basis of a certificate issued under s. 41(3) of the Agrl. I.T. Act. Sub-section (4) of s. 41 says that no proceeding for recovery of any sum due under the Act shall be commenced after the ....

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.... issued under sub-s. (3) of s. 41. It is that certificate which commences recovery proceedings, although the recovery as such is made by recourse to the machinery under the Revenue Recovery Act. Consequently if, as in the instant case, the certificate was issued within the three years prescribed under s. 41(4) of the Agri. I.T. Act, proceedings for recovery can thereafter continue even beyond thre....