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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Recovery Commissioners under Income-tax (Certificate Proceedings) Rules: rule authorising their appointment was omitted by notification, removing the supervisory clause</h1> Rule 4 of the Income-tax (Certificate Proceedings) Rules, 1962 - which previously authorised the Central Government to appoint Tax Recovery Commissioners to exercise general supervision over Tax Recovery Officers - was omitted by Notification No. 397 dated 30-12-1971 with effect from 01-01-1972. The operative legal change removes the rule-based authorisation for appointing Tax Recovery Commissioners and eliminates the specific supervisory mechanism set out in that rule; practitioners should treat the supervisory clause as no longer in force.
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