Login : Advocate | Client
Home Post Your Case My Account Law College Law Library

Report No. 12

Chapter XIII

Income-Tax Authorities

Notes to clause 127

No comments are needed.

Notes to clause 128


Existing section 5 is very lengthy and does not deal systematically with the various matters relating to Income-tax authorities. The section has, in the draft, been split up into a number of clauses and the clauses have been so arranged that each topic is dealt with separately in the following order:-

(i) appointment,

(ii) control,

(iii) jurisdiction,

(iv) powers and duties of the Income-tax authorities.

Clause 128

The scheme adopted is to deal in separate sub-clauses with appointments by the Central Government, appointments by the Commissioner and appointments of ministerial staff by Income-tax authorities.

Under existing section 5(3), latter part, the appointment to class II Income-tax Officers and Inspectors of Income-tax is made by the Commissioner, but the number is to be sanctioned by the Central Government. This is the statutory provision; but in administrative practice the sanction of all these posts can be made by the Commissioner. The language has, therefore, been altered to conform to administrative practice, vide sub-clause (2).

Notes to clause 129

Provisions relating to control of Income-tax authorities have been brought together in this clause.

Sub-clause (1)- needs no comments.

Sub-clauses (2) and (3)- The expression existing in section 5(7), "For the purposes of this Act" appears unnecessary and has been omitted.

Sub-clause (4)- It has been made clear that an Inspector of Income-tax is subordinate not only to the authority under whom he is appointed to work but also to any superior authority.

The Explanation is new and is intended to conform to the administrative set-up of the Directorate, under which the Deputy Director is an Assistant Commissioner and the Assistant Director is an I.T.O.

Notes to clause 130

Provisions concerning instructions to subordinate authorities have been brought together in this clause. Since such instructions sometimes affect the public as a whole, it has been provided that instructions of a general nature should be published.

Sub-clause (2) embodies the existing provisions in section 5, sub-section (7B) earlier part, but it is for consideration whether this provision introduced in 1953 should be retained.

Income-Tax Act, 1922 Back

Client Area | Advocate Area | Blogs | About Us | User Agreement | Privacy Policy | Advertise | Media Coverage | Contact Us | Site Map
powered and driven by neosys