AMENDMENT OF SECTION 18-C -In Section 18-C-of the Wealth Tax Act, with effect from the 1st day of June, 2002,
a) in sub-section (1),- (i) after the words and figures "before the High Court or the Supreme Court on a reference underSection 27-", the words, figures and letter "or in appeal underSection 27-A-before the High Court" shall be inserted; (ii) for the words and figures "for a reference before the High Court or the Supreme Court underSection 27-or in appeal before the Supreme Court underSection 29-", the words, figures and letter "in appeal before the High Court underSection 27 -A-or the Supreme Court underSection 29 -" shall be substituted; (b) in sub-section (4), in clause (b), for the words and figures "for a reference before the High Court or the Supreme Court underSection 27-or in appeal before the Supreme Court underSection 29-", the words, figures and letter "in appeal before the High Court underSection 27-A-or the Supreme Court underSection 29-" shall be substituted.