1980 (11) TMI 32 - HC - Income Tax

Summary

The High Court of Kerala dismissed the petition challenging orders made under the Revenue Recovery Act, stating that the orders were within the time limit prescribed by the Agrl. I.T. Act. The court ruled that the limitation period applies to the order commencing recovery proceedings, which in this case was the certificate issued under the Act. The delay in recovery was attributed to court proceedings, and the petition was dismissed with no costs.