Corresponding wealth-tax authorities clarified for service and recovery under amended section ensuring enforcement by designated officials. Amendment substitutes references to income-tax authorities in section 32 with the corresponding wealth-tax authorities, and provides that the Chief Commissioner or Commissioner and the Tax Recovery Officer referred to in the Income-tax Act shall be deemed to be the corresponding wealth-tax authorities for recovery of wealth-tax and sums imposed by way of penalty, fine and interest under the Wealth-tax Act.
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Provisions expressly mentioned in the judgment/order text.
Corresponding wealth-tax authorities clarified for service and recovery under amended section ensuring enforcement by designated officials.
Amendment substitutes references to income-tax authorities in section 32 with the corresponding wealth-tax authorities, and provides that the Chief Commissioner or Commissioner and the Tax Recovery Officer referred to in the Income-tax Act shall be deemed to be the corresponding wealth-tax authorities for recovery of wealth-tax and sums imposed by way of penalty, fine and interest under the Wealth-tax Act.
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