Wealth tax amendment clarifies Commissioner's inclusion in assessment authority and removes prior-assessment restriction. Amendment to section 18 alters explanatory provisions: Explanation 2 inserts the words or the Commissioner after 'Commissioner (Appeals)' to include the Commissioner within that reference, and Explanation 3 omits the phrase excluding persons 'who has not previously been assessed under this Act,' removing the prior-assessment limitation and broadening applicability.
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Provisions expressly mentioned in the judgment/order text.
Wealth tax amendment clarifies Commissioner's inclusion in assessment authority and removes prior-assessment restriction.
Amendment to section 18 alters explanatory provisions: Explanation 2 inserts the words or the Commissioner after "Commissioner (Appeals)" to include the Commissioner within that reference, and Explanation 3 omits the phrase excluding persons "who has not previously been assessed under this Act," removing the prior-assessment limitation and broadening applicability.
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