Amendment of Act 27 of 1957

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....f this Act.". (b) in section 8, for the Explanation, the following proviso and Explanation shall be substituted, namely :- "Provided that where two or more Income-tax Officers have jurisdiction or exercise powers under the Income-tax Act in respect of any individual, Hindu undivided family or company, they shall have concurrent jurisdiction and perform such functions of a Wealth-tax Officer under this Act in respect of such individual, Hindu undivided family or company, as the case may be, as the Commissioner or the Inspecting Assistant Commissioner of Wealth-tax authorised by him in this behalf may, by general or special order in writing, specify, for the distribution and allocation of the work to be performed. Explanation ....

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....h or whom any order under sub-section (1) applies, references in this Act or in any rule made hereunder to the Wealth-tax Officer shall be deemed to include references to the Inspector of Wealth-tax or the member of the ministerial staff specified in such order. 8B. Power to transfer cases. - (1) Notwithstanding anything contained in section 8, the Commissioner may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, transfer any case from any Wealth-tax Officer or Wealth-tax Officers subordinate to him to any other Wealth-tax Officer or Wealth-tax Officers also subordinate to him and the Board may similarly transfer any case from ....

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....e of such order, or which may have been completed on or before such date, and includes also all proceedings under this Act which may be commenced after the date of such order in respect of any year.;' (d) in section 10, for the words "subject to such orders, if any, as the Board may make for the distribution and allocation of the work to be performed", the following words shall be substituted, namely :- "and shall perform such functions in relation to the said area or persons or classes of persons as the Board may, by general or special order in writing, specify, for the distribution and allocation of the work to be performed"; (e) in section 11, for the words "they shall perform their functions in accordance ....