Instructions to subordinate authorities

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....such authorities and all other persons employed in the execution of this Act shall observe and follow such orders, instructions and directions of the Board :      Provided that no such orders, instructions or directions shall be issued            (a) so as to require any wealth-tax authority to make a particular asses....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r special orders in respect of any class of cases, setting forth directions or instructions (not being prejudicial to assessees) as to the guidelines, principles or procedures to be followed by other wealth-tax authorities in the work relating to assessment or collection of revenue or the initiation of proceedings for the imposition of penalties and any such order may, if the Board is of opinion t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ubstituted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Prior to its substitution, section 10, as amended by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967 stood as under: "10. Commissioners of Wealth-tax.-The Board may empower as many persons as it thinks fit to exercise under this Act the functions of a Commissioner of Wealth-tax, and on being so empowered the Commissioners ....