Authorises every Gazetted Officer of the Government of West Bengal as Tax Recovery Officer under the Income-tax Act, 1961 - S.O.991 - Income Tax Act, 1961
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Tax recovery officer powers extended to Gazetted Officers appointed as certificate-officers, enabling exercise of Income-tax Act recovery powers. Authorises Gazetted Officers of the Government of West Bengal appointed as Certificate-Officers under the Bengal Public Demands Recovery Act, 1913, to exercise the powers of a Tax Recovery Officer under the Income-tax Act, 1961, by virtue of the Central Government's power under clause (iii) of clause (44) of section 2 of the Income-tax Act.
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Provisions expressly mentioned in the judgment/order text.
Tax recovery officer powers extended to Gazetted Officers appointed as certificate-officers, enabling exercise of Income-tax Act recovery powers.
Authorises Gazetted Officers of the Government of West Bengal appointed as Certificate-Officers under the Bengal Public Demands Recovery Act, 1913, to exercise the powers of a Tax Recovery Officer under the Income-tax Act, 1961, by virtue of the Central Government's power under clause (iii) of clause (44) of section 2 of the Income-tax Act.
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