Income-tax certificate proceedings amended: Tax Recovery Officers' role expanded, forms updated, interest and appeal authorities revised. The rules shift execution authority to Tax Recovery Officers, who will exercise jurisdiction as directed and may continue transferred proceedings without reissuing processes; they must inform the Assessing Officer when a certificate or copy is sent and report recoveries. Numerous rules and forms replace references to Income-tax Officer or Tax Recovery Commissioner with Tax Recovery Officer, Assessing Officer, or the undersigned, retitle appeal authority to Chief Commissioner or Commissioner, and amend interest to one and one-half percent per month in specified forms.