Notification No. 1237

Additional Commissioners of Income-tax (Recovery) appointed

What this is

Notification No. 1237 was published on 11 February 1971. Its subject is Additional Commissioners 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 Commissioners of Income-tax (Recovery), I and II, Calcutta, to be the Tax Recovery Commissioners I and II, Calcutta, respectively. The notification supersedes Notification No. 80 (F. No. 16/14/66-ITB) dated 24 August 1967.

Who it reaches

assessees in default facing recovery proceedings at Calcutta
Tax Recovery Officers at Calcutta functioning under these Commissioners
the Additional Commissioners of Income-tax (Recovery), I and II, Calcutta

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, Calcutta, to be the Tax Recovery Commissioners I and II, Calcutta, respectively.

2. This notification which supersedes Notification No. 80 (F. No. 16/14/66-ITB), dated 24th August, 1967, shall come into force with immediate effect

From when

immediate effect.

What to watch

The notification comes into force with immediate effect.
It supersedes Notification No. 80 dated 24 August 1967, which ceases to designate the Tax Recovery Commissioners at Calcutta.
The power is exercised under rule 4 of the Income-tax (Certificate Proceedings) Rules, 1962, not under the Income-tax Rules, 1962.

Where you meet it

In recovery certificate proceedings at Calcutta, including an appeal or revision addressed to the Tax Recovery Commissioner against the action of a Tax Recovery Officer.

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. 1238 · Notification No. 1236 →

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.