Correction Granted: Tax Recovery Officer Substituted in Judgment

The High Court of Kerala allowed the Commissioner of Income-tax, Trivandrum's application to correct a direction in a judgment by substituting "Tax Recovery Officer" for "Department" in paragraph 18, in line with a Supreme Court ruling on the role of the Tax Recovery Officer under the Travancore Income-tax Act.

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The High Court of Kerala allowed an application by the Commissioner of Income-tax, Trivandrum to correct a direction in a judgment by substituting "Tax Recovery Officer" for "Department" in paragraph 18. The correction was made based on a previous Supreme Court judgment specifying the role of the Tax Recovery Officer in using procedures under the Travancore Income-tax Act.

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