Notification No. 1238

Commissioner of Income-tax appointed

What this is

Notification No. 1238 was published on 11 February 1971. Its subject is Commissioner of Income-tax 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

The Central Government, in exercise of the powers conferred by rule 4 of the Income-tax (Certificate Proceedings) Rules, 1962, appoints the Commissioner of Income-tax, Kerala, Cochin, to be the Tax Recovery Commissioner, Kerala. The notification is to come into force with immediate effect.

Who it reaches

the Commissioner of Income-tax, Kerala, Cochin
Tax Recovery Officers working in Kerala
defaulters against whom certificate proceedings are taken in Kerala

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 Commissioner of Income-tax, Kerala, Cochin, to be the Tax Recovery Commissioner, Kerala.

2. This notification 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; it is dated 11th February, 1971.
It is an appointment under rule 4 of the Income-tax (Certificate Proceedings) Rules, 1962, not an amendment of any rule.
The appointment is of a named office, the Commissioner of Income-tax, Kerala, Cochin, and is as Tax Recovery Commissioner for Kerala.

Where you meet it

In certificate proceedings for recovery of arrears in Kerala, and in an appeal or revision taken to the Tax Recovery Commissioner against an order 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. 1240 · Notification No. 1237 →

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.