https://www.taxtmi.com/caselaws?id=36722 Pending recovery proceedings initiated under the Bengal Public Demands Recovery Act, 1913 in aid of arrears under the repealed Income-tax Act, 1922 were not converted into proceedings under the Income-tax Act, 1961 merely because the new Act came into force or because the Tax Recovery Officer later dealt with the claim petition. Section 297(2)(j) was treated as an enabling recovery provision, not as a clear indication that existing proceedings under the old recovery machinery were extinguished. Section 6 of the General Clauses Act continued to apply, so the proceedings remained governed by the Bengal Public Demands Recovery Act and the accrued statutory right of appeal to the Presidency Divisional Commissioner survived. en-us Thu, 03 Apr 1980 00:00:00 +0530 Wed, 24 Mar 2010 11:29:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36722 Pending recovery proceedings initiated under the Bengal Public Demands Recovery Act, 1913 in aid of arrears under the repealed Income-tax Act, 1922 were not converted into proceedings under the Income-tax Act, 1961 merely because the new Act came into force or because the Tax Recovery Officer later dealt with the claim petition. Section 297(2)(j) was treated as an enabling recovery provision, not as a clear indication that existing proceedings under the old recovery machinery were extinguished. Section 6 of the General Clauses Act continued to apply, so the proceedings remained governed by the Bengal Public Demands Recovery Act and the accrued statutory right of appeal to the Presidency Divisional Commissioner survived. Case-Laws Income Tax Thu, 03 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36722