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    <title>Amendment of section 35</title>
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    <description>The amendment authorises the Valuation Officer to amend orders under section 16A and adds the Valuation Officer to procedural references; where such amendment enhances an asset&#039;s valuation the Valuation Officer must send his order to the Wealth-tax Officer, who must amend the assessment to conform with it, with the existing amendment provisions applying; consequential amendments following a valuation enhancement may be made by the Wealth-tax Officer within one year from the Valuation Officer&#039;s order.</description>
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