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        Direct Taxes

        Rule 5 - Jurisdiction of Tax Recovery Commissioners

        Income-tax (Certificate Proceedings) Rules, 1962

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        Jurisdiction of Tax Recovery Commissioners: provision substituted and later omitted, removing specified Board-directed territorial allocation. Rule 5 of the Income-tax (Certificate Proceedings) Rules, 1962 concerned the jurisdiction of Tax Recovery Commissioners, stating that their territorial areas were to be determined by Board direction; the provision was substituted in 1972 and later omitted in 1990, removing that specified Board-directed jurisdiction.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Jurisdiction of Tax Recovery Commissioners: provision substituted and later omitted, removing specified Board-directed territorial allocation.

                              Rule 5 of the Income-tax (Certificate Proceedings) Rules, 1962 concerned the jurisdiction of Tax Recovery Commissioners, stating that their territorial areas were to be determined by Board direction; the provision was substituted in 1972 and later omitted in 1990, removing that specified Board-directed jurisdiction.


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