Proceedings inclusion in wealth-tax law extends provision to proceedings and orders, retrospective to March 1988. The Wealth-tax Act provision is amended by substituting the phrase 'any order made' with 'any proceeding taken or order made', and this substitution is deemed to have effect from 1 March 1988, thereby extending the provision to cover both proceedings and orders.
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Provisions expressly mentioned in the judgment/order text.
Proceedings inclusion in wealth-tax law extends provision to proceedings and orders, retrospective to March 1988.
The Wealth-tax Act provision is amended by substituting the phrase "any order made" with "any proceeding taken or order made", and this substitution is deemed to have effect from 1 March 1988, thereby extending the provision to cover both proceedings and orders.
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