Wealth-tax Act,1957

Act No : 27

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Section : Control of Wealth-tax authorities.

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. ---------------------------------------------------------------------- 1 Ins. by Act 19 of 1970, s. 26 (w.e.f. 1-4-1971). 2 Ins. by Act 20 of 1967, s. 34 (w.e.f. 1-4-1967). 793 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.]

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