Valuation Officer inclusion expands authority under section 37, adding valuation officers alongside wealth tax officers for enforcement. The amendment to section 37 inserts the term 'Valuation Officer' alongside 'Wealth tax Officer' in sub section (1) and replaces the reference to 'a Wealth tax Officer' in the proviso to sub section (3) with 'a Wealth tax Officer or a Valuation Officer,' thereby extending the statutory administrative role to valuation officers.
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Provisions expressly mentioned in the judgment/order text.
Valuation Officer inclusion expands authority under section 37, adding valuation officers alongside wealth tax officers for enforcement.
The amendment to section 37 inserts the term "Valuation Officer" alongside "Wealth tax Officer" in sub section (1) and replaces the reference to "a Wealth tax Officer" in the proviso to sub section (3) with "a Wealth tax Officer or a Valuation Officer," thereby extending the statutory administrative role to valuation officers.
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