Amendment of section 32

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.... In section 32 of the Wealth-tax Act,- (a) for the words "and to Wealth-tax Officer and Commissioner of Wealth-tax instead of to Income-tax Officer and Commissioner of Income-tax", the words ....

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....ry Officer referred to in the Income- tax Act shall be deemed to be the corresponding wealth-tax authorities for the purpose of recovery of wealth-tax and sums imposed by way of penalty, fine and inte....