Appointment of Tax Recovery Commissioner empowers the Income tax Commissioner to exercise tax recovery functions in designated northeastern jurisdictions. Designation under rule 4 of the Income tax (Certificate Proceedings) Rules, 1962 appoints the Commissioner of Income tax for Assam, Nagaland, Manipur, Tripura and Meghalaya, Shillong, to exercise tax recovery functions within those jurisdictions, effected by statutory notification and specifying the commencement date of the appointment.