Income-tax (Certificate Proceedings) Amendment Rules, 1971

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....of January, 1972 2. In the Income-tax (Certificate Proceedings) Rules, 1962 (hereinafter referred to as the ITCP Rules), rule 4 shall be omitted. 3. For rule 5 of the ITCP Rules, the following rule shall be substituted, namely:- "5. Jurisdiction of Tax Recovery Commissioners.- Tax Recovery Commissioners shall exercise jurisdiction in respect of such areas as the Board may direct,", 4. After Part VIII of the ITCP Rules, the following Part shall be inserted, namely:- "PART VIII-A Appeals to Tax Recovery Commissioners 55A. Form of appeal.- (1) Every appeal under clause (c) of sub-rule (1) of rule 86 of the principal rules, shall be made in Form No. ITCP 29A which shall be verified in the manner indicated therein and ....

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.... (a) the appellant, either in person or by a legal practitioner referred to in rule 62 of these rules; (b) the Tax Recovery Officer, either in person or by a representative. (3) The Tax Recovery Commissioner shall have the power to adjourn the hearing of the appeal from time to time. (4) The Tax Recovery Commissioner may, before disposing of any appeal, make such further inquiry as he thinks fit, or may direct the Tax Recovery Officer to make further inquiry and report the result of the same to the Tax Recovery Commissioner. (5) The Tax Recovery Commissioner may, at the hearing of an appeal, allow the appellant to go into any ground of appeal not specified in the grounds of appeal, if the Tax Recovery Commissioner is satis....

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....-tax Act, 1961.] Appeal to the Tax Recovery Commissioner __________________________ (Designation of the Tax Recovery Commissioner). No________ of__________ 19_______-19_______ (To be filled in the Office of the Tax Recovery Commissioner). 1. Name and address of the Appellant_____________________ 2. G.I.R. No_____________________ 3. Certificate No_____________________ 4. Assessment year in connection with which the appeal is preferred. See foot note 4. 5. Tax Recovery Officer passing the order appealed against. _____________________ 6. Rule and sub-rule of the Second Schedule to the Income-tax Act, 1961, under which the Tax Recovery Officer passed the order appealed against_____________________ 7. Date ....