Wealth-tax Act : Wealth-tax Officer competent to perform any function or functions. Indian Bare Acts :

Wealth-tax Act,1957

Act No : 27

Section : Wealth-tax Officer competent to perform any function or functions.

2*[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 or of the Inspecting Assistant Commissioner of Wealth-tax authorised by the Commissioner in this behalf.]