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    <title>Amendment of section 37</title>
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    <description>The amendment to section 37 inserts the term &quot;Valuation Officer&quot; alongside &quot;Wealth tax Officer&quot; in sub section (1) and replaces the reference to &quot;a Wealth tax Officer&quot; in the proviso to sub section (3) with &quot;a Wealth tax Officer or a Valuation Officer,&quot; thereby extending the statutory administrative role to valuation officers.</description>
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      <description>The amendment to section 37 inserts the term &quot;Valuation Officer&quot; alongside &quot;Wealth tax Officer&quot; in sub section (1) and replaces the reference to &quot;a Wealth tax Officer&quot; in the proviso to sub section (3) with &quot;a Wealth tax Officer or a Valuation Officer,&quot; thereby extending the statutory administrative role to valuation officers.</description>
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