Section 4 - Amendment of Section 2 - Finance Act, 1963

4. Amendment of Section 2 In section 2 of the Income tax Act, for clause (44), the following clause shall be and shall be deemed always to have been, substituted, namely : (44) Tax Recovery Officer means (i) a Collector or an additional Collector; (ii) any such officer 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 as may be authorised by the State Government, by general or special notification in the Official Gazette, to exercise the powers of a Tax Recovery Officer; (iii) any Gazetted Officer of the Central or a State Government who may be authorised by the Central Government, by general or special notification in the Official Gazette, to exercise the powers of a Tax Recovery Officer; .