19A. [ Entrustment of certain functions by Tax Recovery Officer. - A Tax Recovery Officer may, with the previous approval of the [Joint Commissioner] [Substituted by Act 4 of 1988, S.124 (w.e.f. 1-4-1989).], entrust any of his functions as the Tax Recovery Officer to any other officer lower than him in rank (not being lower in rank than an Inspector of Income-tax) and such officer shall, in relation to the functions so entrusted to him, be deemed to be a Tax Recovery Officer.] [Substituted by Act 4 of 1988, S.124, for rule 8 (w.e.f. 1-4-1989)]
