https://www.taxtmi.com/caselaws?id=8187 Rule 86 of the Income-tax Rules, 1962 provides only one statutory appeal against an order of the Tax Recovery Officer. Where the officer is a Collector, Additional Collector, or an authorised gazetted officer, the appeal lies to the revenue authority that would ordinarily hear appeals from a Collector under the land revenue law; in other cases, it lies to the authority that would ordinarily hear an appeal from that officer. The rule does not incorporate further appellate or revisional remedies under the State land revenue law, and the right of appeal cannot be expanded by importing section 41 of the M.P. Land Revenue Code. For a Tahsildar's order, the Sub-Divisional Officer is the final appellate authority under the rule. en-us Fri, 09 Oct 1970 00:00:00 +0530 Thu, 02 Apr 2009 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8187 Rule 86 of the Income-tax Rules, 1962 provides only one statutory appeal against an order of the Tax Recovery Officer. Where the officer is a Collector, Additional Collector, or an authorised gazetted officer, the appeal lies to the revenue authority that would ordinarily hear appeals from a Collector under the land revenue law; in other cases, it lies to the authority that would ordinarily hear an appeal from that officer. The rule does not incorporate further appellate or revisional remedies under the State land revenue law, and the right of appeal cannot be expanded by importing section 41 of the M.P. Land Revenue Code. For a Tahsildar's order, the Sub-Divisional Officer is the final appellate authority under the rule. Case-Laws Income Tax Fri, 09 Oct 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8187