Applicability of special liability provisions ensures income tax and wealth tax special case rules govern black money proceedings under the Act. Section 70 directs that the provisions of Chapter XV of the Income tax Act relating to liability in special cases and section 189 of the Income tax Act or Chapter V of the Wealth tax Act relating to liability to assessment in special cases shall, so far as may be, apply to proceedings under this Chapter in the same manner as they apply under the Income tax Act or the Wealth tax Act.