Mode of recovery

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....said provisions were provisions of this Act and referred to wealth-tax and sums im­posed by way of penalty, fine and interest under this Act instead of to income-tax and sums imposed by way of penalty, fine and interest under that Act ^3[and to the corresponding wealth-tax authorities instead of to the income-tax authorities specified therein.]      Explanation I.-Any re....

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.... 1964, w.e.f. 1-4-1965. 2. Inserted vide Finance Act, 1972, w.e.f. 1-4-1972. 3. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "and to Wealth-tax Officer and Commissioner of Wealth-tax instead of to Income-tax Officer and Commissioner of Income-tax" 4. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Before substitu....