Substitution of 'assessment' with 'order' shifts reference point in wealth-tax proceedings with retroactive legal effect. The amendment substitutes the words 'any assessment made' with the words 'any order made' in section 43 of the Wealth-tax Act, and declares that this substitution is deemed to have been in effect from the first day of March, 1987, thereby shifting the statutory reference from assessments to orders for purposes of the Act.
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Provisions expressly mentioned in the judgment/order text.
Substitution of 'assessment' with 'order' shifts reference point in wealth-tax proceedings with retroactive legal effect.
The amendment substitutes the words "any assessment made" with the words "any order made" in section 43 of the Wealth-tax Act, and declares that this substitution is deemed to have been in effect from the first day of March, 1987, thereby shifting the statutory reference from assessments to orders for purposes of the Act.
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