( 1 ) THE Union of India obtained these two rules on applications under Article 227 of the Constitution. The subject-matter of challenge in these two rules is an order dated February 22, 1969, passed by the Commissioner, Presidency Division, whereby he disposed of the two appeals under Rule 86 of the Second Schedule to the I. T. Act, 1961, being Cases Nos. 66 and 67 of 1968-69. By the order impugned the Commissioner has held that the tax recovery proceeding initiated under the I. T. Act, 1961, for recovery of tax dues on an assessment made under the previous Act, namely, the Indian I. T. Act, 1922, is not maintainable. According to the Commissioner, demand for payment of such tax having been made under the provisions of the 1922 Act, proceedings for recovery had already started under that Act and notwithstanding the coming into force of the Act of 1961 shortly thereafter, such proceeding under the 1922 Act must continue in view of the provisions of Section 297 (2) (c) of the 1961 Act. The Commissioner has, therefore, taken the view that initiation of a proceeding under the 1961 Act for recovery of such dues is not maintainable in law.

( 2 ) THE facts are not in di