அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
The Commissioner General shall not commence any action under sections 27, 28, 29 and 32 of this Act, for the recovery of levy in default where a period of five years has lapsed from the completion of three months from the end of the relevant quarter in which the assessment by which such levy was charged or levied becomes final and conclusive under section 23.