Judgment

JAGANMOHAN REDDY, J. :- The State of Uttar Pradesh filed a suit against the appellant for the recovery of a sum of Rupees 26,548-62 being two instalments of the Agricultural Income-tax due from him under the U. P. Agricultural Income-tax Act (III of 1948) (hereinafter referred to as the Act ). The appellant was assessed to Agricultural Income-tax for the year 1359 Fasli, in a sum of Rupees 53,097-25 and was directed to pay the same in four instalments of Rupees 13,274-31 each payable on December 9, 1952, February 9, 1953, April 9, 1953 and June 9, 1953, and accordingly the first instalment was recovered from him with penalty. Notice to pay the second and third instalments by April 21, 1953 was served on him but this amount was not paid. Instead, the appellant filed a Writ Petition in the Allahabad High Court and obtained a stay order which was subsequently vacated. Thereafter the State sought to recovery the amount but the appellant filed a revision challenging the proceedings for recovery on the ground that they had become time barred under Section 32 (2) of the Act. The Board accepted the contention and held that no proceedings could be commenced for the recovery of thir