Notification No. 1513

Commissioner of Income-tax appointed

What this is

Notification No. 1513 was published on 2 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, Assam, Nagaland, Manipur, Tripura and Meghalaya, Shillong, to be a Tax Recovery Commissioner.

Who it reaches

defaulters in the Shillong charge against whom recovery certificate proceedings are taken
Tax Recovery Officers in Assam, Nagaland, Manipur, Tripura and Meghalaya, whose orders lie before the Tax Recovery Commissioner
the Commissioner of Income-tax, Shillong, on whom the additional office is conferred

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, Assam, Nagaland, Manipur, Tripura and Meghalaya, Shillong, to be a Tax Recovery Commissioner.

2. This Notification shall come into force with effect from the 15th February, 1971

From when

15 February 1971.

What to watch

The appointment comes into force with effect from 15 February 1971.
The appointment is made under rule 4 of the Income-tax (Certificate Proceedings) Rules, 1962 and is of an office, not of a named individual.
The territorial reach follows the Commissioner's charge of Assam, Nagaland, Manipur, Tripura and Meghalaya.

Where you meet it

In certificate proceedings for recovery of tax in the Shillong charge, where an application lies to the Tax Recovery Commissioner.

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. 1234 · Notification No. 631 →

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.