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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Jurisdiction of Tax Recovery Officers under Rule 6: substitution then omission removed the delegated mechanism and left no operative provision</h1> Rule 6 governed the territorial jurisdiction of Tax Recovery Officers in certificate proceedings under direct taxes by vesting authority to determine areas in a central administrative body; that provision was formally substituted by a February 1990 notification and then omitted later in September 1990, leaving no operative text for Rule 6. The legal effect is that the earlier delegated mechanism by which a central board directed the jurisdictional scope of Tax Recovery Officers has been removed from the rules, and no replacement operative provision for Rule 6 appears in the consolidated rule text.
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