Section 3(b) in The Opium And Revenue Laws (Extension Of Application) Act, 1950
(b)[ in the disposal of cases transferred to the Central Commission under clause (a), it 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 (30 of 1947), and shall be entitled to act for the same term as under sub-section (3) of section 4 of that Act; [ Substituted by Act 44 of 1951, Section 2 (retrospectively) ](bb)any decision given, whether before or after the commencement of this Act, by the Chief Revenue Authority of Travancore or of Travancore-Cochin in the exercise or purported exercise of any powers conferred on it by any law for the time being in force in the State shall be deemed to be a decision given by the Income-tax authority for the purposes of sub-section (2) of section 8 of the Travancore Taxation on Income (Investigation Commission) Act, 1124;] (Travancore Act XIV of 1124)
