Statutory fee revision under the Wealth-tax Act increases the prescribed filing charge by legislative substitution. Amendment revises the statutory fee under the Wealth-tax Act by substituting the former fee expression with a higher fixed amount in the relevant subsection, thereby altering the monetary charge collectible under that provision; the change is effected by textual substitution through the Taxation Laws (Amendment) Act, 1970.
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Provisions expressly mentioned in the judgment/order text.
Statutory fee revision under the Wealth-tax Act increases the prescribed filing charge by legislative substitution.
Amendment revises the statutory fee under the Wealth-tax Act by substituting the former fee expression with a higher fixed amount in the relevant subsection, thereby altering the monetary charge collectible under that provision; the change is effected by textual substitution through the Taxation Laws (Amendment) Act, 1970.
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