On the 18th April 1950, the , being Act XXXIII of 1950, was passed by Parliament extending to Travancore Cochin the Taxation on Income (Investigation commission) Act, 1947 (XXX of 1947) and section 3 of that Act provided that the law of Travancore corresponding to the Taxation on Income (Investigation Commission) Act, 1947 (XXX of 1947) shall continue to remain in force with the following modifications, viz., (a) that all cases referred to or pending before the State Commission (by whatever name called) in respect of matters relating to taxation on income 1203 other than agricultural income shall stand transferred to the Central Commission for disposal; and (b) that the State law shall, so far as may be, apply to determine the procedure that may be followed and powers that may be exercised by the Central Commission in the disposal of cases transferred under clause (a).