Amendment of section 37

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....the Wealth-tax Act,- (a) after sub-section (1), the following sub-section shall be inserted, namely :- "(1A) If the Director General or Director or the authorised officer referred to in sub-sectio....

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....ion (1) on the wealth-tax authorities referred to in that section, notwithstanding that no proceedings with respect to such person or class of persons are pending before him or any other wealth-tax au....