Notes on clauses - Wealth-tax

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....cedure on receipt of the application under section 22C. The existing provisions contained in sub-section (4) of the aforesaid section 22D provide that the Settlement Commission may pass orders on the....

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....which has the effect of modifying liability of the applicant, shall not be made under this sub-section unless the Settlement Commission has given notice to the applicant and the Commissioner of its in....