On the 25th August 1951, therefore, the Opium and Revenue Laws (Extension of Application) Amendment Act, 1951, being Act XLIV of 1951, was passed amending Act XXXIII of 1950 whereby it was provided that in the place of clause (b) of section 3 of Act XXXIII of 1960, the following clause shall be substituted and shall be deemed always to have been substituted, viz., "in the disposal of cases transferred to the Central Commission, the Commission shall have and exercise the same powers as it has and exercises in the investigation of cases referred to it under the Taxation on Income (Investigation Commission) Act, 1947 (XXX of 1947) and shall be entitled to act for same term as under sub section (3) of section 4 of that Act" and it was further provided that any decision given by the Chief Revenue Authority of Travancore or of Travancore Cochin shall be deemed a decision of the Income tax Authority for the purposes of sub section (2) of section 8 of the Travancore Act XIV of 1124.