Notification No. 1235

Additional Commissioner of Income-tax (Recovery) appointed

What this is

Notification No. 1235 was published on 11 February 1971. Its subject is Additional Commissioner of Income-tax (Recovery) 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 Commissioner of Income-tax (Recovery), Delhi, to be the Tax Recovery Commissioner, Delhi. The notification supersedes notification No. 125 (F. No. 16/14/66-ITB) dated 13 October 1967 and comes into force with immediate effect.

Who it reaches

the Additional Commissioner of Income-tax (Recovery), Delhi
defaulters in the Delhi charge against whom certificate proceedings are taken
Tax Recovery Officers at Delhi whose orders go to the Tax Recovery Commissioner

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 Commissioner of Income-tax (Recovery), Delhi, to be the Tax Recovery Commissioner, Delhi.

2. This notification which supersedes Notification No. 125 (F. No. 16/14/66-ITB), dated 13th October, 1967, 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. 125 dated 13 October 1967.
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 Delhi, 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. 1236 · Notification No. 1234 →

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.