High Court discretion to admit late applications allows admission if sufficient cause is shown under amended Wealth Tax provision. The amendment inserts a provision empowering the High Court to admit an application after the expiry of the ninety-day limitation period if it is ... Summary
High Court discretion to admit late applications allows admission if sufficient cause is shown under amended Wealth Tax provision.
The amendment inserts a provision empowering the High Court to admit an application after the expiry of the ninety-day limitation period if it is satisfied that there was sufficient cause for not filing within that period, the insertion being deemed effective from the earlier specified date.
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