Judgment

GROVER, J.:- These cross appeals arise out of a judgment of the Division Bench of the Allahabad High Court by which the petitions under Article 226 of the Constitution filed by the assessee were partly allowed.

2. The assessee was assessed to agricultural income-tax under the U. P. Agricultural Income-tax Act, Act III of 1949 hereinafter referred to as the "Act" for the years 1360 Fasli (July 1, 1952 to June 30,1953), Fasli (July 1, 1953 to June 30, 1954), Fasli (July 1, 1954 to June 30, 1955), Fasli (July 1, 1955 to June 30, 1956). The assessment orders relating to the first two years were made on November 23, 1959 and in respect of the subsequent years they were made on October 21, 1959 and August 13, 1957 respectively. It appears that certain penalties were also imposed. As the assessee made default in payment of the amount of tax and penalty, proceedings were taken against him for the realization thereof and attachment orders were issued by the Tahsildar on March 10, 1962. On May 21, 1962 the appellant filed a writ petition in the High Court praying that all coercive processes for the realization of the taxes and the penalties including the sale of land attached be quashed. A learned Single Judge allowed the petitions and granted the relief claimed with regard to the assessments relating to all the years on the ground that proceedings for recovery had not commenced within the tie prescribed by the act. The departmental authorities preferred a Special Appeal to a Division Bench and during the pendency of the appeal sought to produce additional evidence to show that the proceedings relating to recovery had commenced within time. The Division Bench admitted additional evidence and after taking that into consideration held that proceedings were not barred in respect of the demand relating to the years 1360 F. to 1362 F. It was, however, found that proceedings for recovery of tax and penalty for the year 1363 F. were barred by time. The assessee as also the Deputy Commissioner, Kheri, have preferred appeals challenging that part of the order which has gone against them.

4. Section 30 of the act provides that tax for any year is payable in two equal instalments. The first instalment has to be paid within one month of the service of the notice of demand or communication of the order and the second instalment within six months from the due date of the first instalment. Section 32 is in the following terms:-

"(1) The Collector may, on the motion of the assessing authority recover any sum 1361 imposed by way of penalty under the provisions of Sections 17, 31, 37, or, where any assessee is in default the amount assessed as agricultural income-tax, as if it were an arrear of land revenue.

(2) No proceedings for the recovery of any sum payable under this Act shall be commenced after the expiration of one year from the date on which the last instalment fixed under Section 30 falls due:

Provided..............."

It was common ground before the High Court and has not been disputed before us that the date of last instalment for the years 1360 F. to 1362 F. was June 28, 1960. The date of last instalment for the year 1363 F. was September 19, 1958. The order of attachment having been made on March 10, 1962 was clearly beyond one year from June 28, 1960 and September 19, 1958. The question which arose was whether the recovery proceedings were commenced before March 10, 1962. According to the assessee the recovery proceedings commenced only when the attachment was effected and not earlier and that they could be said to commence only when some actual process was issued under the provisions of the U. P. Zamindari Abolition and Land Reforms Act, 1950, Act I of 1951.

5. Now as regards the years 1360 F. and 1361 F. the evidence which was admitted by the Division Bench showed that the Deputy Commissioner, who was the assessing authority, had made orders directing the Tahsildar to realise various sums as arrears of land revenue. Thus, according to th