Income Tax Act, 2025
Section 1: The proviso omitted by Act 4 of 1988, s. 124 (w.e.f. 11989).
1. The proviso omitted by Act 4 of 1988, s. 124 (w.e.f. 11989).
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PART VI
MISCELLANEOUS
82. Officers deemed to be acting judicially.—Every 1[2[Principal Chief Commissioner or Chief
Commissioner] or 3[Principal Commissioner or Commissioner], Tax Recovery Officer] or other officer
acting under this Schedule shall, in the discharge of his functions under this Schedule, be deemed to be
acting judicially within the meaning of the Judicial Officers Protection Act, 1850 (18 of 1850).
83. Power to take evidence.—Every 1[2[Principal Chief Commissioner or Chief Commissioner] or
3[Principal Commissioner or Commissioner], Tax Recovery Officer] or other officer acting under the
provisions of this Schedule shall have the powers of a civil court while trying a suit for the purpose of
receiving evidence, administering oaths, enforcing the attendance of witnesses and compelling the
production of documents.
84. Continuance of certificate.—No certificate shall cease to be in force by reason of the death of
the defaulter.
85. Procedure on death of defaulter.—4[If at any time after the issue of the certificate by the
Assessing Officer to the Tax Recovery Officer] the defaulter dies, the proceedings under this Schedule
(except arrest and detention) may be continued against the legal representative of the defaulter, and the
provisions of this Schedule shall apply as if the legal representative were the defaulter.
86. Appeals.—5[(1) An appeal from any original order passed by the Tax Recovery Officer under this
Schedule, not being an order which is conclusive, shall lie to the 2[Principal Chief Commissioner or Chief
Commissioner] or 3[Principal Commissioner or Commissioner].]
(2) Every appeal under this rule must be presented within thirty days from the date of the order
appealed against.
(3) Pending the decision of any appeal, execution of the certificate may be stayed if the appellate
authority so directs, but not otherwise.
6[(4) Notwithstanding anything contained in sub-rule (1), where a 2[Principal Chief Commissioner or
Chief Commissioner] or 3[Principal Commissioner or Commissioner] is authorised to exercise powers as
such in respect of any area, then, all appeals against the orders passed before the date of such
authorisation by any Tax Recovery Officer authorised to exercise powers as such in respect of that area,
or an area which is included in that area, shall lie to such 2[Principal Chief Commissioner or Chief
Commissioner] or 3[Principal Commissioner or Commissioner].]
87. Review.—Any order passed under this Schedule may, after notice to all persons interested, be
reviewed by the 2[Principal Chief Commissioner or Chief Commissioner] or 3[Principal Commissioner or
Commissioner], Tax Recovery Officer or other officer who made the order, or by his successor in office,
on account of any mistake apparent from the record.
88. Recovery from surety.—Where any person has under this Schedule become surety for the
amount due by the defaulter, he may be proceeded against under this Schedule as if he were the defaulter.
89. [Penalties.]—Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), s. 126
(w.e.f. 11989).
1. Subs. by Act 4 of 1988, s. 124, for “Tax Recovery Commissioner” (w.e.f. 11989). Earlier substituted by
Act 32 of 1971, s. 29, for “Tax Recovery Office” (w.e.f. 11972).
An appeal from any original order passed by the Tax Recovery Officer under this
Schedule, not being an order which is conclusive, shall lie to the 2[Principal Chief Commissioner or Chief
Commissioner] or 3[Principal Commissioner or Commissioner].]
Every appeal under this rule must be presented within thirty days from the date of the order
appealed against.
Pending the decision of any appeal, execution of the certificate may be stayed if the appellate
authority so directs, but not otherwise.
6[
Notwithstanding anything contained in sub-rule
Act, 1987 (4 of 1988), s. 126
(w.e.f. 11989).
1. Subs. by Act 4 of 1988, s. 124, for “Tax Recovery Commissioner” (w.e.f. 11989). Earlier substituted by
Act 32 of 1971, s. 29, for “Tax Recovery Office” (w.e.f. 11972).