Amendment of Second Schedule

Section 29 of the Finance Act, 1971 deals with amendment of Second Schedule. Amendment of Second Schedule. 29. ln the Second Schedule to the Income-tax Act, with effect from the 1st day of January, 1972,— (a) in rules 82 and 83, for the words "Tax Recovery Officer", the words 'Tax Recovery Commissioner, Tax Recovery Officer" shall be substituted; The Act was enacted on 10 Aug 1971.

Amendment of Second Schedule.

29. ln the Second Schedule to the Income-tax Act, with effect from the 1st day of January, 1972,—

(a) in rules 82 and 83, for the words "Tax Recovery Officer", the words 'Tax Recovery Commissioner, Tax Recovery Officer" shall be substituted;

(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 ordinarily lie against the orders of a Collector under the law relating to land revenue of the State concerned;

(b) in the case of a Tax Recovery Officer, being an officer referred to in sub-clause (ii) of clause (44) of section 2, to the revenue authority to which an appeal or an 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; and

(c) in the case of a Tax Recovery Officer, being an officer referred to in sub-clause (iii) of clause (44) of section 2, to the Tax Recovery Commissioner.";

(ii) after sub-rule (3), the following sub-rule shall be inserted, namely: —

"(4) Notwithstanding anything contained in sub-rule (1), where a Tax Recovery Commissioner is authorised to exercise powers as such in respect of any area, then,—

(a) all appeals against the orders pasised 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 ih that area, shall he to such Tax Recovery Commissioner; and

(b) any proceeding by way of appeal against any orders referred to in clause (a) pending on the date mentioned in that clause before an appellate authority referred to in clause (a) or clause (b) of sub-rule (1) shall stand transferred to such Tax Recovery Commissioner for disposal.";

(c) in rule 87, for the word "officer", the words "Tax Recovery Commissioner, Tax Recovery Officer or other officer" shall be substituted;

(d) in rule 92,—

(i) in sub-rule (1), for the words "Tax Recovery Officers", the words "Tax Recovery Commissioners, Tax Recovery Officers" shall be substituted;

(ii) in sub-rule (2), in clause (a), for the words "Tax Recovery Officers", the words "Tax Recovery Commissioners or Tax Recovery Officers" shall be substituted.

[Finance (No.

2) Act, 1971]

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Section 29, The Finance Act, 1971 (Act 32 of 1971).