Section 20 - Amendment of the Second Schedule - Finance Act, 1963

20. Amendment of the Second Schedule 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 : 19A. Entrustment of certain functions by Collector or additional Collector. 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 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.