Article 157 defines the 'Time-Bar' for tax collection. The government's right to collect tax generally lapses after seven years from the date it became due. This period is interrupted (reset) by legal claims, notices, warnings, or enforcement orders issued by the Authority. Once an interruption occurs, a new seven-year period begins. However, if the Authority obtains a final court judgment against a taxpayer, the collection period is significantly extended to fifteen years. This ensures that while there is a general limit, persistent enforcement actions can keep the debt legally active until collected.