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of <h1>Rule 8L Omission: Previously Granted Court-Like Powers for Wealth Tax Proceedings Under Rules 8F to 8K Removed in 1988.</h1> Rule 8L of the Wealth Tax Rules, 1957, which was omitted effective June 1, 1988, previously granted the Board and Inquiry Officer powers equivalent to those of a court under the Code of Civil Procedure, 1908. These powers included discovery and inspection, enforcing attendance and examination of individuals under oath, compelling the production of documents, and issuing commissions. The rule was initially introduced in 1980 and applied to proceedings under rules 8F to 8K.
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