Notification No. 1721

In excercise 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, Orissa, Bhubaneswar, to be the Tax Recovery Commissioner, Orissa

What this is

Notification No. 1721 was published on 6 March 1971. Its subject is In excercise 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, Orissa, Bhubaneswar, to be the Tax Recovery Commissioner, Orissa.

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 notification, made by 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, Orissa, Bhubaneswar to be the Tax Recovery Commissioner, Orissa. It comes into force on 15 March 1971.

Who it reaches

the Commissioner of Income-tax, Orissa, Bhubaneswar
Tax Recovery Officers in Orissa whose orders go before the Tax Recovery Commissioner
assessees in default in Orissa against whom certificate proceedings are taken

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 excercise 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, Orissa, Bhubaneswar, to be the Tax Recovery Commissioner, Orissa.

2. This Notification shall come into force on the 15th day of March, 1971

From when

15 March 1971.

What to watch

The appointment takes effect on 15 March 1971 and not from the date of the notification, 6 March 1971.
The power is exercised under rule 4 of the Income-tax (Certificate Proceedings) Rules, 1962, a separate set of rules from the Income-tax Rules, 1962.
The appointment is of an office-holder by designation, so the person holding the office of Commissioner of Income-tax, Orissa, Bhubaneswar from time to time answers to it.

Where you meet it

A reader meets this where an application or appeal in certificate proceedings in Orissa has to be made 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. 1473 · Notification No. 1414 →

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.