Section 62(2) in Income-Tax (Certificate Proceedings) Rules, 1962
(2)In any proceeding before the Tax Recovery Officer, referred to in sub-rule (1), the [Assessing] [Substitued for the words Income-tax officer by the Income-tax (Certificate Proceeding)(Second Amendment) Rules, 1990 (w.e.f. 6th February, 1990)] Officer concerned shall have the right to be heard either in person or by a representative.APPENDIX[FORM NO. I.T.C.P. 1] [Substitued by the Income-tax (Certificate Proceedings) (Second Amendment) Rules, 1990 (w.e.f. 6th February, 1990)][See rule 2 of Second Schedule to the Income-tax Act, 1961]Notice of demand to the defaulterOffice of the TRO...........................Dated the...........................................To............................................. (GIR/PAN)............................................
