Wealth-Tax Act, 1957

44. Prior to its omission, section 11A, as inserted by the Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965 and later on substituted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967, stood as under :

"11A. Inspector of Wealth-tax. -A Commissioner may empower any Inspector of Income-tax within the meaning of the Income-tax Act to work as an Inspector of Wealth-tax under any other wealth-tax authority subordinate to him ; and when he is so empowered, he shall perform such functions in the execution of this Act as are assigned to him by the Commissioner by an order, whether made under sub-section (1) of section 8A or otherwise, or by any other wealth-tax authority under whom he is appointed to work."