TMI Blog1965 (6) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... third respondent in both the original petitions, is the appellant before us. The Income-tax Act, 1961, came into force on April 1, 1962. Section 2(44) of that Act defined the expression " Tax Recovery Officer" as follows : " ' Tax Recovery Officer' means- (i) a Collector; (ii) an Additional Collector or any other officer authorised to exercise the powers of a Collector under any law relating to land revenue for the time being in force in a State ; or (iii) any Gazetted Officer of the Central or a State Government who may be authorised by the Central Government, by notification in the Official Gazette, to exercise the powers of a Tax Recovery Officer. " Section 4 of the Finance Act, 1963, substituted a new definition for the defi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Kerala hereby authorise every Additional Personal Assistant to the District Collector, Revenue Divisional Officer, Sub-Collector, Assistant Collector, Taluk Tahsildar and Special Deputy Tahsildar for collection of arrears of income-tax who has been empowered to effect recovery of arrears of land revenue under the Travancore-Cochin Revenue Recovery Act, 1951 (Act VII of 1951), or the Madras Revenue Recovery Act, 1864 (Act II of 1864), as the case may be, to exercise the powers of a Tax Recovery Officer under the said Income-tax Act 1961, in respect of the areas for which he is performing the functions relating to the recovery of arrears of land revenue under the above-mentioned Travancore-Cochin Revenue Recovery Act, 1951 (Act VII of 1951 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision of the Mysore High Court reported in India Sugars and Refineries Ltd. v. State of Mysore. We do not however consider it necessary to canvass the correctness of this decision or the broad propositions laid down in it. It is clear law that a statute which could validly enact a law with retrospective effect could in express terms validly confer upon a rule-making authority a power to make a rule or frame a bye-law having retrospective operation .... If this were so, the same result would follow where the power to enact a rule or a bye-law with 'retrospective effect so as to affect pending transactions is conferred not by express words but where the necessary intendment of the Act confers such a power." There is no doubt that section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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