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1965 (6) TMI 2
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....fficer" as follows : " ' Tax Recovery Officer' means- (i) a Collector; (ii) an Additional Collector or any other officer authorised to exercise the powers of a Collector under any law relating to land revenue for the time being in force in a State ; or (iii) any Gazetted Officer of the Central or a State Government who may be authorised by the Central Government, by notification in the Official Gazette, to exercise the powers of a Tax Recovery Officer. " Section 4 of the Finance Act, 1963, substituted a new definition for the definition extracted above and directed that the new definition " shall be and shall be deemed always to have been substituted." Under the new definition the State Government, for the first time, obtaine....
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....ildar for collection of arrears of income-tax who has been empowered to effect recovery of arrears of land revenue under the Travancore-Cochin Revenue Recovery Act, 1951 (Act VII of 1951), or the Madras Revenue Recovery Act, 1864 (Act II of 1864), as the case may be, to exercise the powers of a Tax Recovery Officer under the said Income-tax Act 1961, in respect of the areas for which he is performing the functions relating to the recovery of arrears of land revenue under the above-mentioned Travancore-Cochin Revenue Recovery Act, 1951 (Act VII of 1951), or the Madras Revenue Recovery Act, 1864 (Act II of 1864). This Notification shall be deemed to have come into force on the 1st day of April, 1962. " A State officer who can be conside....
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.... broad propositions laid down in it. It is clear law that a statute which could validly enact a law with retrospective effect could in express terms validly confer upon a rule-making authority a power to make a rule or frame a bye-law having retrospective operation .... If this were so, the same result would follow where the power to enact a rule or a bye-law with 'retrospective effect so as to affect pending transactions is conferred not by express words but where the necessary intendment of the Act confers such a power." There is no doubt that section 2(44) of the Income-tax Act, 1961, does not expressly authorise any notification with retrospective effect. We take the view that there is also no such authorisation by necessary intendme....