Amendment of Act 11 of 1983
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....l, in relation to the assessment year commencing on the 1st day of April, 1988, be increased by a surcharge calculated at the rate of ten per cent. of such wealth-tax."; (ii) in sub-section (3), with effect from the 1st day of April, 1989, - (a) in clause (i), the words ", not being any such precious metal or alloy held for use as raw material in industrial production" shall be ....
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....and the land appurtenant to such building or part; (via) any building used as residential accommodation in the nature of a guest house and land appurtenant thereto; (vib) any building and the land appurtenant to such building used as residential accommodation by any director, manager, secretary or any other employee of the assessee, such employee holding not less than one per cent. of the equi....