INCOME TAX OFFICER Vs. PONNOOSE M C

JUDGEMENT

(1.) WRIT Appeal No. 139 is from the decision in O. P. No. 317 of 1963 and WRIT Appeal No. 140 is from the decision in O. P No. 712 of 1963. The Income-tax Officer, Alleppey, the third respondent in both the original petitions, is the appellant before us.

(2.) THE Income-tax Act, 1961, came into force on 1-4-1962 Section 2(44) of that Act defined the expression "Tax Recovery Officer" as follows:

(3.) A State officer who can be considered to be a Tax Recovery Officer only by virtue of the notification had taken action for the recovery of income-tax subsequent to 1-4-1962 and prior to 14-8-1963. The question for determination, is whether his action can be sustained in view of the provision in the notification which says: