Wealth-Tax Act, 1957
Section - 11B - Wealth-tax Officer competent to perform any function or functions
Wealth-tax Officer competent to perform any function or functions.4611B. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]
46. Prior to its omission, section 11B, as inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967, and later on amended by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975, stood as under :"11B. Wealth-tax Officer competent to perform any function or functions. -In respect of any function to be performed by a Wealth-tax Officer under any provision of this Act, in relation to any assessee, the Wealth-tax Officer referred to therein shall,-
| (a) | - | in a case where only one Wealth-tax Officer has jurisdiction over such assessee, be such Wealth-tax Officer ; |
| (b) | - | in a case where two or more Wealth-tax Officers have concurrent jurisdiction over such assessee, be the Wealth-tax Officer empowered to perform such function by the Board, or, as the case may be, the Wealth-tax Officer to whom such function has been assigned by an order of the Commissioner .... To read the full section download the app from Google Play store
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