Rule 226 lets the Chief Commissioner or Commissioner authorise a Tax Recovery Officer to exercise, concurrently with the Assessing Officer, the power under section 287 to rectify a mistake apparent from record in an order on which the Officer has drawn a certificate under section 413.
226
Rules 2026 · Rule 226
Tax recovery officer to exercise or perform certain powers and functions of an Assessing Officer under section 413
Rules 201-260
The rule. The Chief Commissioner or Commissioner may, by general or special order in writing, authorise a Tax Recovery Officer to exercise the powers and functions of an Assessing Officer under section 287 for rectifying any mistake apparent from the record in an order, consequent to which a sum is payable and for which the Tax Recovery Officer has drawn a certificate under section 413 (sub-rule 1). The Tax Recovery Officer exercises these powers concurrently with the Assessing Officer (sub-rule 2).