Supreme Court · 1969 INSC 155 · Decided 28 July 1969
Income-Tax Officer, Alleppey v. M. C. Ponnoose & ORS.
- Court
- Supreme Court of India
- Citation
- 1969 INSC 155 · [1970] 1 S.C.R. 678
- Case number
- CIVIL APPEAL No. 942/1966
- Decided
- 28 July 1969
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 2(44)
Headnote
Income-tax Act, 1961, s. 2(44)-Definition of Tax Recovery Otfie<r in leCtion aniended bys. 1 of Fitwnce Act 1963-Noti/icc.tion under uction extending definition-Certain revenue. officials including Taluka 'lehsUdar brought within definition-Such Notification being executive act cannot be A be C retrospective. By a notification dated August 14, 1963, issued by the Stale o[ Kerala the ·raluk.a l'chsildar was authorised 10 exercise the powers of a Tax Re-­ covery Officer under the Income-tax. Act, 1961. The notification was made effective from April J 962. The shares of
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