Wealth-tax interpretation clarified to treat 'the tax' as the wealth-tax chargeable under the Act for affected provisions. Clause (i) of sub-section (1) of section 18 of the Wealth-tax Act, as enacted for the period in question, shall have and be deemed always to have effect as if the words 'the tax' occurring therein, at both the places, mean the wealth-tax chargeable under the provisions of that Act.
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Provisions expressly mentioned in the judgment/order text.
Wealth-tax interpretation clarified to treat "the tax" as the wealth-tax chargeable under the Act for affected provisions.
Clause (i) of sub-section (1) of section 18 of the Wealth-tax Act, as enacted for the period in question, shall have and be deemed always to have effect as if the words "the tax" occurring therein, at both the places, mean the wealth-tax chargeable under the provisions of that Act.
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