Gift-Tax Act, 1958
Section - 12 - Gift-tax authorities to follow orders, etc., of
Gift-tax authorities to follow orders, etc., of the Board.12. 5[***]
5. Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Prior to its omission, section 12, as amended by the Gift-tax (Amendment) Act, 1962, w.e.f. 1-4-1963 and the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978, read as under :
| - | "Gift-tax authorities to follow orders, etc., of the Board.-(1) All officers and other persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the Board : | |
| - | Provided that no orders, instructions or directions shall be given by the Board so as to interfere with the discretion of the Commissioner (Appeals) or the Appellate Assistant Commissioner in the exercise of his appellate functions. | |
| - | (2) Every Gift-tax Officer employed in the ex .... To read the full section download the app from Google Play store
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