Amendment of Second Schedule

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....bstituted; (b) in rule 86, - (i) for sub-rule (1), the following sub-rule shall be substituted, namely :- "(1) An appeal from any original order passed by the Tax Recovery Officer under this Schedule, not being an order which is conclusive, shall lie - (a) in the case of a Tax Recovery Officer, being a Collector or an Additional Collector, to the revenue authority to which appeals ord....

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....Tax Recovery Commissioner is authorised to exercise powers as such in respect of any area, then, - (a) all appeals against the orders passed before the date of such authorisation by any Tax Recovery Officer authorised to exercise powers as such in respect of that area or an area which is included in that area, shall lie to such Tax Recovery Commissioner; and (b) any proceeding by way of appeal....