Powers of Commissioner respecting specified areas, cases, persons, etc.

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....r to its omission, section 8A, as inserted by the Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965 and later on amended by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967 and Taxation Laws (Amendment) Act, 1984, w.e.f. 1-10-1984, stood as under : "8A. Powers of Commissioner respecting specified areas, cases, persons, etc.-(1) The Commissioner may, by general or special order in writing, direct ....

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....ded that the Commissioner shall not, unless he is authorised in this behalf by the Board, by general or special order in writing, make an order under clause (b) in relation to the functions of a Wealth-tax Officer mentioned in the following provisions of this Act, namely, sections 15B, 16, 17, 18, 20, 22, 24, 32, 37 and 37A. (2) For the purposes of any case or person or proceeding under this Ac....