Amendment of Second Schedule
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....ccur, the words "Assessing Officer" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1988; (b) [as amended by clause (a) of this section],- (1) in rule 2, for the words "When a certificate has been received by the Tax Recovery Officer from the Assessing Officer", the words "When a certificate has been drawn up by the Tax Recovery Officer"....
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....le 47, for the words "direct that such coins or notes, or a part thereof sufficient to satisfy the certificate, be paid over to the Assessing Officer", the words and figure "direct that such coins or notes shall be credited to the Central Government and the amount so credited shall be dealt with in the manner specified in rule 8" shall be substituted; (8) in rule 60, in sub-rule (1), in clause (....