Appointment of Valuation Officers enables central appointment and subordinate administrative support for wealth-tax valuation functions. The Central Government may appoint Valuation Officers and determine their number. A wealth-tax authority may, subject to Central Government rules and orders regulating conditions of service, appoint overseers, surveyors and assessors as necessary to assist Valuation Officers in performing their functions.
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.
Appointment of Valuation Officers enables central appointment and subordinate administrative support for wealth-tax valuation functions.
The Central Government may appoint Valuation Officers and determine their number. A wealth-tax authority may, subject to Central Government rules and orders regulating conditions of service, appoint overseers, surveyors and assessors as necessary to assist Valuation Officers in performing their functions.
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