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1970 (5) TMI 28 - SC - Indian LawsWhether proceedings can be said to commence for recovery when the assessing authority makes a motion within section 32(1) to the Collector for recovery of the agricultural income-tax and penalty as an arrear of land revenue? Held that:- there is hardly much difference between the provisions of section 32 of the Act and the corresponding provisions of section 46 of the Indian Income-tax Act, 1922. Both these statutes relate to taxation of income and the provisions in question are in pari materia although the words employed may not be exactly the same. The proceedings for recovery, therefore, in the present case, were rightly held to have commenced with the making of the orders contained in annexures "A-1" to "A-5". So far as the year 1363F. was concerned the date of the last instalment was September 19, 1958. According to annexure "A-5" the Sub-Divisional Officer, Lakhimpur, made an order on October 1, 1959, with regard to the demand for that year. The High Court found that the Deputy Commissioner had made an endorsement on October 5, 1959. As the order was made on October 1, 1959, it was beyond one year from September 19, 1958. In the appeal filed by the departmental authorities it has not been shown in what manner the High Court was in error in holding that the proceedings for recovery of tax and penalty for the year 1363F. were barred by time. Appeal dismissed.
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