Notification No. 1414

Commissioner of Income-tax appointed

What this is

Notification No. 1414 was published on 22 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

In exercise of the powers conferred by rule 4 of the Income-tax (Certificate Proceedings) Rules, 1962, the Central Government appoints the Commissioner of Income-tax, Bihar, Patna, to be a Tax Recovery Commissioner.

Who it reaches

the Commissioner of Income-tax, Bihar, Patna
assessees in default facing recovery proceedings in Bihar
Tax Recovery Officers working within that jurisdiction

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, Bihar, Patna, to be a Tax Recovery Commissioner.

2. This Notification shall come into force with effect from 1st March, 1971

From when

1 March 1971.

What to watch

The notification comes into force with effect from 1 March 1971.
The power exercised is rule 4 of the Income-tax (Certificate Proceedings) Rules, 1962, and not a provision of the Income-tax Rules, 1962.
The appointment is of a named office, the Commissioner of Income-tax, Bihar, Patna, so the functions attach to whoever holds that office.

Where you meet it

In certificate proceedings for recovery in Bihar, in an appeal or reference 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. 1721 · Notification No. 1917 →

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.