RAJA YUVRAJ DUTT SINGH versus THE DEPUTY COMMISSIONER, KHERI AND ORS.

RAJA YUVRAJ DUTT SINGH versus THE DEPUTY COMMISSIONER, KHERI AND ORS.

Recovery proceedings commence with the request or order by the assessing authority to the Collector to realize arrears as land revenue. Orders for years 1360F to 1362F made within one year from last instalment due were within limitation; for the year 1363F, the order was made beyond one year and proceedings were barred by limitation.

Parties
Assessee/appellant: Raja Yuvraj Duit Singh; Respondent/appellant: Deputy Commissioner, Kheri
Jurisdiction
India
Judgment Date
05 May 1970
Procedural Posture
Civil Appeal / Appeal From Allahabad High Court (lucknow Bench), Judgment Dated August 8, 1967 in Special Appeal No. 84 of 1965
Outcome
Appeals dismissed.
Legal Topics
Agricultural Income Tax, Limitation on Recovery Proceedings, Commencement of Recovery Proceedings
Taxation Agricultural Income Tax Limitation on Recovery Proceedings Commencement of Recovery Proceedings

Case Brief

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Parties

Raja Yuvraj Duit Singh

Assessee/appellant

Deputy Commissioner, Kheri

Respondent/appellant

Procedural Posture

Civil Appeal / Appeal From Allahabad High Court (lucknow Bench), Judgment Dated August 8, 1967 in Special Appeal No. 84 of 1965

Legal Issues

  1. 1 Whether recovery proceedings for arrears of agricultural income-tax were commenced within the time prescribed by the U.P. Agricultural Income-tax Act, 1949
  2. 2 Interpretation of commencement of recovery proceedings under s. 32(2) of the Act

Ratio Decidendi

Recovery proceedings commence with the request or order by the assessing authority to the Collector to realize arrears as land revenue. Orders for years 1360F to 1362F made within one year from last instalment due were within limitation; for the year 1363F, the order was made beyond one year and proceedings were barred by limitation.

Court Disposition

Appeals dismissed.

Orders

  • No order as to costs in the appeal filed by the assessee for the year 1362F.
  • Assessee entitled to costs in appeal filed by departmental authorities.