Interest on wealth-tax increased; Board may reduce or waive interest where hardship, uncontrollable default, and taxpayer cooperation exist. Section 31 of the Wealth Tax Act is amended to increase the interest rate in sub section (2) and to insert sub section (2A) empowering the Board, on the Commissioner's recommendation, to reduce or waive interest where payment would cause genuine hardship, the default arose from circumstances beyond the assessee's control, and the assessee has cooperated in related inquiries or recovery proceedings.