Notification No. 1234

Additional Commissioners of Income-tax (Recovery) I and II appointed

What this is

Notification No. 1234 was published on 11 February 1971. Its subject is Additional Commissioners of Income-tax (Recovery) I and II appointed.

This amends the Income-tax Rules. What it changes is the Rules, not the Act — and a rule can never take away what the section gives.

What it does

In exercise of the powers conferred by rule 4 of the Income-tax (Certificate Proceedings) Rules, 1962, the Central Government appoints the Additional Commissioners of Income-tax (Recovery) I and II, Bombay, to be the Tax Recovery Commissioner I and Tax Recovery Commissioner II, Bombay, respectively. The notification supersedes notification No. 2 (F. No. 16/267/68-ITB) dated 2 January 1969 and comes into force with immediate effect.

Who it reaches

the Additional Commissioners of Income-tax (Recovery) I and II, Bombay
defaulters in the Bombay charge against whom certificate proceedings are taken
Tax Recovery Officers at Bombay whose orders go to the Tax Recovery Commissioners

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

In exercise of the powers conferred by rule 4 of the Income-tax (Certificate Proceedings) Rules, 1962, the Central Government hereby appoints the Additional Commissioners of Income-tax (Recovery) I and II, Bombay, to be the Tax Recovery Commissioner I and II, Bombay, respectively.

2. This notification which supersedes Notification No. 2 (F. No. 16/267/68-ITB) dated 2nd January, 1969, shall come into force with immediate effect

From when

11 February 1971, with immediate effect.

What to watch

The notification comes into force with immediate effect, that is from 11 February 1971.
It supersedes the earlier appointment made by notification No. 2 dated 2 January 1969.
Two Tax Recovery Commissioners are appointed for Bombay, so the officer competent in a given proceeding depends on the corresponding designation.
The appointment is made under rule 4 of the Income-tax (Certificate Proceedings) Rules, 1962, not under the Income-tax Rules, 1962.

Where you meet it

In a recovery proceeding at Bombay, where an appeal or reference from the Tax Recovery Officer lies to the Tax Recovery Commissioner so appointed.

What it names

Rules it names. Rule 4 of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

← Notification No. 1235 · Notification No. 1513 →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.