Notification No. 1723

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, Madhya Pradesh, Bhopal, to be the Tax Recovery Commissioner, Madhya Pradesh, Bhopal

What this is

Notification No. 1723 was published on 24 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, Madhya Pradesh, Bhopal, to be the Tax Recovery Commissioner, Madhya Pradesh, Bhopal.

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, Madhya Pradesh, Bhopal to be the Tax Recovery Commissioner, Madhya Pradesh, Bhopal. It comes into force with effect from 1 April 1971.

Who it reaches

the Commissioner of Income-tax, Madhya Pradesh, Bhopal
Tax Recovery Officers in Madhya Pradesh whose orders go before the Tax Recovery Commissioner
assessees in default in Madhya Pradesh 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, Madhya Pradesh, Bhopal, to be the Tax Recovery Commissioner, Madhya Pradesh, Bhopal.

2. This Notification shall come into force with effect from1st day of April, 1971.

From when

1 April 1971.

What to watch

The appointment takes effect from 1 April 1971 and not from the date of the notification, 24 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, Madhya Pradesh, Bhopal from time to time answers to it.

Where you meet it

A reader meets this where an application or appeal in certificate proceedings in Madhya Pradesh 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. 1728 · Notification No. 1514 →

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.