Section 45(9) in The Police Enhanced Penalties Ordinance, 2005
(9)No proceeding for the recovery of any sum payable under the Act shall be commenced after the expiry of two years from the last date of the financial year in which assessment is made, or in the case of a person who is deemed to be an assessee in default under sub-section (6) of this section after the expiry of one year from the last date of financial year in which he is deemed to be an assessee in default.Explanation I. - The period of one year referred to in sub-section (9) shall be reckoned -(i)where the date of payment of tax has been extended to another date, from the last day of the financial year in which such date falls;(ii)where a sum payable is allowed to be paid in installments from the last day of the financial year in which the last of such installments is due; and(iii)where recovery proceedings in a case have been stayed by an order of the court from the last day of the financial year in which the order is withdrawn.Explanation II. - The proceedings for the recovery of any sum shall be deemed to have been commenced within the meaning of this section, if some action is taken to recover the whole or any part of the sum within the period hereinbefore specified to, by any mode of recovery under the Act.
