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of <h1>Rule 11 of Wealth Tax Rules: Chief Commissioner or Commissioner oversees misconduct cases per Section 44(2)(ii).</h1> The prescribed authority under Rule 11 of the Wealth Tax Rules, 1957, for clause (ii) of sub-section (2) of section 44, is the Chief Commissioner or Commissioner with jurisdiction over the relevant case. This authority is responsible for proceedings where a person is alleged to have committed misconduct. The rule was amended in 1989 to replace 'Commissioner' with 'Chief Commissioner or Commissioner,' effective retrospectively from April 1, 1988.
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