Section 19A. Entrustment of certain functions by Tax Recovery Officer

1[ 19A. Entrustment of certain functions by Tax Recovery Officer. —A Tax Recovery Officer may, with the previous approval of the[2] [Joint Commissioner], 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.]