Maintenance of registers for wealth tax petitions required, mirroring income tax disclosure procedure and immediate compliance directed. Registers must be maintained for disclosure petitions filed under section 18(2A) of the Wealth Tax Act before Commissioners of Wealth-tax, using the two-register proforma previously prescribed for disclosure petitions under the Income-tax Act with suitable modifications in column wordings; the procedural directions in the earlier instruction are to be followed for wealth-tax purposes and immediate action is required.
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Provisions expressly mentioned in the judgment/order text.
Maintenance of registers for wealth tax petitions required, mirroring income tax disclosure procedure and immediate compliance directed.
Registers must be maintained for disclosure petitions filed under section 18(2A) of the Wealth Tax Act before Commissioners of Wealth-tax, using the two-register proforma previously prescribed for disclosure petitions under the Income-tax Act with suitable modifications in column wordings; the procedural directions in the earlier instruction are to be followed for wealth-tax purposes and immediate action is required.
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