{"act":{"id":"finance-act-1963","short_title":"The Finance Act, 1963","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 1963-1964.","act_number":"13","act_year":1963,"enact_date":"1963-04-28","enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":22,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-1963/"},"unit":"section","section":{"number":"20","heading":"Amendment of the Second Schedule","text":"Amendment of the Second Schedule 20. In the Second Schedule to the Income-tax Act,— (1) in Part I, after rule 19, the following rule shall be, and shall be deemed always to have been, inserted, namely:— Entrustment of certain functions by Collector or additional Collector \"19A. A Tax Recovery Officer, being a Collector or an additional Collector, may. subject to the approval of the State Government, entrust any of his functions as Tax Recovery Officer to any other officer lower than him in rank who is empowered to effect recovery of arrears of land revenue or other public demand under any law relating to land revenue or other public demand for the time being in force in the State and such officer shall, in relation to functions so entrusted to him, be deemed to be a Tax Recovery Officer.\"; (2) in rule 86, for sub-rule (1), the following sub-rule shall be, and shall be deemed always to have been, 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 or an officer referred to in sub-clause (iii) of clause (44) of section 2, to the revenue authority to which appeals ordinarily lie against the orders of a Collector under the law relating to land revenue of the State concerned; and (b) in any other case, to the revenue authority to which an appeal or ah application for revision would ordinarily lie, if the order passed by him were the order under the law relating to land revenue or other public demand for the time being in force in the State concerned.\". [Finance Act, 1963] © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><strong>Amendment of the Second Schedule</strong></p><p><strong>20.</strong> In the Second Schedule to the Income-tax Act,—</p><p>(<i>1</i>) in Part I, after rule 19, the following rule shall be, and shall be deemed always to have been, inserted, namely:—</p><p><strong>Entrustment of certain functions by Collector or additional Collector</strong></p><p>\"19A. A Tax Recovery Officer, being a Collector or an additional Collector, may. subject to the approval of the State Government, entrust any of his functions as Tax Recovery Officer to any other officer lower than him in rank who is empowered to effect recovery of arrears of land revenue or other public demand under any law relating to land revenue or other public demand for the time being in force in the State and such officer shall, in relation to functions so entrusted to him, be deemed to be a Tax Recovery Officer.\";</p><p>(<i>2</i>) in rule 86, for sub-rule (<i>1</i>), the following sub-rule shall be, and shall be deemed always to have been, substituted, namely:—</p><p>\"(<i>1</i>) An appeal from any original order passed by the Tax Recovery Officer under this Schedule, not being an order which is conclusive, shall lie—</p><p><span class=\"num\">(a)</span> in the case of a Tax Recovery Officer, being a Collector or an additional Collector or an officer referred to in sub-clause (<i>iii</i>) of clause (<i>44</i>) of section 2, to the revenue authority to which appeals ordinarily lie against the orders of a Collector under the law relating to land revenue of the State concerned; and</p><p><span class=\"num\">(b)</span> in any other case, to the revenue authority to which an appeal or ah application for revision would ordinarily lie, if the order passed by him were the order under the law relating to land revenue or other public demand for the time being in force in the State concerned.\".</p><p>[Finance Act, 1963]</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":303,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-1963/section/20/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}