Held that considering the facts of the case while counting the period of limitation , period of pendency of writ petition is to be excluded . Writ on the ground of limitation was dismissed .
Sujatha . T.S. v. TRO ( 2022) 215 DTR 380/ 327 CTR 476 (Ker )( HC)
S. 221 : Collection and recovery – Penalty – Tax in default –Limitation – Pendency of writ petition – Period to be excluded – Order was not barred by limitation . [S. 221(1) , Rule , 688 of the II schedule (Procedure for Recovery of Tax ) Art ,226 ]