RAJA YUVRAJ DUTT SINGH vs THE DEPUTY COMMISSIONER, KHERI ORS.

The Supreme Court interpreted Section 32(2) of the U.P. Agricultural Income-tax Act, 1949, which stipulates that no recovery proceedings can commence after one year from the last instalment due date. The Court held that recovery proceedings were timely except for one instance where the Tahsildar issued orders beyond the one-year limit. The Court clarified that recovery proceedings begin with the assessing authority's request to the Collector, aligning this with similar provisions in the Income-tax Act, 1922.