1992 (8) TMI 314

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.... 1968, the Income Tax Officer, issued a certificate under section 222 of the Income Tax Act, Act 1961 (hereinafter referred to as the Act), to the Tax Recovery Officer, Amritsar, for realising a sum of Rs. 1,35,969/- as income tax from defendant No. 1 Jagat Singh. In execution proceedings the property in dispute, viz, House No. 1797/V-13, Chowk Mahn Singh, Amritsar, was attached. Defendant No. 3 Smt. Sheela Wanti raised an objection that the aforesaid property belongs to her and consequently, the same cannot be attached. Vide order dated 16th September, 1970 the Tax Recovery Officer, accepted the claim of defendant No. 3. 2. The Union of India filed a suit for declaration challenging the order dated 16th September, 1970 of the Tax Recove....

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.... would be expedient to reproduce Articles 58, 100 and 112 of the Limitation Act:- "58 To obtain any other declaration Three years. When the right to sue first accrues. 100. To alter or set aside any decision or order of civil Court in any proceedings other than a suit or any act or order of an officer of Government in his official capacity. One year The date of the final decision or order by the Court or the date of act or order of the officer, as the case be. 112. Any suit (except a suit before the Supreme Court in exercise of its original jurisdiction by or on behalf of the Central or any State Government including the Government of the State of Jammu and Kashmir. Thi....

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.... a suit. There is no dispute with the principle that provisions of the Limitation Act debarring a remedy are to be strictly construed. 7. In our considered view, taking into consideration to the rationale behind the specific Article providing special limitation in case of State as compared to the individual the suit for a declaration for setting aside the order of the Tax Recovery Officer, as well as for declaration that the property in dispute in fact belonged to the debtor and the order of the Tax Recovery Officer was illegal would be governed by Article 112 of the Limitation Act, which is a specific provision. The suit has been filed well within 30 years from the date when the limitation for filing the same would have commenced, i.e.,....