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JUDGMENT M.S. Menon, CJ.-Writ Appeal No. 139 is from the decision in O.P. No. 317 of 1963 and Writ Appeal No. 140 is from the decision in O.P. No. 712 of 1963. The Income-tax Officer, Alleppey, the third respondent in both the original petitions, is the appellant before us The Income-tax Act, 1961, came into force on April 1, 1962. Section 2(44) of that Act defined the expression " Tax Recovery Officer" as follows: " 'Tax Recovery Officer' means- (i) a Collector; (ii) an Additional Collector or any other officer authorised to exercise the powers of a Collector under any law relating to land revenue for the time being in force in a State; or (iii) any Gazetted Officer of the Central or a State Government who may be authorised by the Central Government, by notification in the Official Gazette, to exercise the powers of a Tax Recovery Officer." Section 4 of the Finance Act, 1963, substituted a new definition for the definition extracted above and directed that the new definition "shall be and shall be deemed always to have been substituted." Under the new definition the State Government, for the first time, obtained the power to make a State officer a Tax Recovery Officer by authorising him to exercise the powers of a Tax Recovery Officer. The new definition reads as follows: " 'Tax Recovery Officer' means- (i) a Collector or an Additional Collector; (ii) any such officer empowered to effect recovery of arrears of land revenue or other public demand under any law relating to land revenue or other public demand for the time being in force in the State as may be authorised by the State Government, by general or special notification in the Official Gazette, to exercise the powers of a Tax Recovery Officer; (iii) any Gazetted officer of the Central or a State Government who may be authorised by the Central Government, by general or special notification in the Official Gazette, to exercise the powers of a Tax Recovery Officer." The Government of Kerala, for the first time, made the necessary authorisation by a notification, S.R.O. No. 683/63 dated August 14, 1963, published in the Kerala Gazette dated August 20, 1963. The notification reads as follows: "In exercise of…

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