Income-tax (Certificate Proceedings) Amendment Rules, 1963

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....f 1961), and Rule 92 of the Second Schedule to that Act, the Central Board of Revenue hereby makes the following rules to amend the Income-tax (Certificate Proceedings) Rules, 1962, namely: 1. These rules may be called the Income-tax (Certificate Proceedings) Amendment Rules, 1963. 2. In the Income-tax (Certificate Proceedings) Rules, 1962, for Rules 7 and 8 the following rules shall be and ....

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....) of Section 2 exercises jurisdiction in respect of any area, the Tax Recovery Officer referred to in sub-clause (i) or sub-clause (ii) of clause (44) of that section shall cease to exercise powers as such in that area, and any proceeding for execution of a certificate pending before such Tax Recovery Officer shall stand transferred to the first mentioned Tax Recovery Officer. (2) The Cen....

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....2 who exercises jurisdiction in respect of any area may transfer any proceeding for execution of a certificate pending before him to a Tax Recovery Officer referred to in sub-clause (ii) of clause (44) of that section who exercises jurisdiction in respect of the same area, or any part thereof, and with effect from the date of such transfer the first mentioned Tax Recovery Officer shall cease to ex....