Wealth-Tax Act, 1957

47. Prior to its omission, section 12, as substituted by the Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965, stood as under :

'12. Control of wealth-tax authorities. -(1) Inspecting Assistant Commissioners shall be subordinate to the Commissioner within whose jurisdiction they perform their functions and also to the Director of Inspection.

(2) Wealth-tax Officers shall be subordinate to the Commissioner and the Inspecting Assistant Commissioner within whose jurisdiction they perform their functions and also to the Director of Inspection.

(3) Inspectors of Wealth-tax shall be subordinate to the Wealth-tax Officer or other wealth-tax authority under whom they are empowered to work and to any other wealth-tax authority to whom the said officer or other authority is subordinate.

Explanation. -For the purposes of sub-section (1), "Director of Inspection" does not include a Deputy Director of Inspection or an Assistant Director of Inspection ; and for the purposes of sub-section (2) of this section and sub-section (2) of section 13, "Director of Inspection" does not include an Assistant Director of Inspection.'