Substitution of authorities updates Wealth-tax officer titles, replacing certain deputy roles with joint or deputy alternatives. The Wealth-tax Act substitutes specified officer references: Assistant Commissioner becomes Assistant Commissioner or Deputy Commissioner; Assistant Director becomes Assistant Director or Deputy Director; Deputy Commissioner becomes Joint Commissioner; and Deputy Director becomes Joint Director, with consequential grammatical adjustments and subject to existing express substitutions or contextual exceptions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Substitution of authorities updates Wealth-tax officer titles, replacing certain deputy roles with joint or deputy alternatives.
The Wealth-tax Act substitutes specified officer references: Assistant Commissioner becomes Assistant Commissioner or Deputy Commissioner; Assistant Director becomes Assistant Director or Deputy Director; Deputy Commissioner becomes Joint Commissioner; and Deputy Director becomes Joint Director, with consequential grammatical adjustments and subject to existing express substitutions or contextual exceptions.
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