Title : Tax of Deceased Person Payable by Legal Representative
State : Central
Year : 1957
..... an assessment of the net wealth of such person and determine the wealth-tax payable by the person ..... furnished a return under the provisions of section 14 or after having furnished a return which ..... have been payable by hi m under this act if he had not died. .....
View Complete Act List Judgments citing this sectionTitle : Application for Settlement of Cases
State : Central
Year : 1957
..... of wealth-tax calculated on the net wealth assessed in the earlier proceeding for assessment under section/ 16 or section 17. ..... substituted by act 4 of 1988, section 127, for "commissioner ..... the provisions of this act had the wealth declared in the application .....
View Complete Act List Judgments citing this sectionTitle : Tax to Be Paid Notwithstanding Reference, Etc
State : Central
Year : 1957
..... the commencement of the national tax tribunal act, 2005],wealth-tax shall be payable in accordance ..... inserted by the national tax tribunal act, 2005. ..... ________________________ 1.inserted by act 46 of 1964, sec ..... 1 [29a.tax to be paid notwithstanding reference, .....
View Complete Act List Judgments citing this sectionTitle : Appearance by Registered Valuers
State : Central
Year : 1957
..... in this act, any assessee who is entitled to or required to attend before any wealth-tax authority ..... , except where he is required under this act to attend in person, may attend by a registered .....
View Complete Act List Judgments citing this sectionTitle : Appearance Before Wealth-tax Authorities by Authorised Representatives
State : Central
Year : 1957
..... estate duty act, 1953 (34 of 1953), the expenditure-tax act, 1957 (29 of 1957), or the gift-tax act, 1958 (18 of 1958 ..... -section (1)- (i) no person who has been convicted of an offence connected with any wealth-tax proceeding .....
View Complete Act List Judgments citing this sectionTitle : Control of Wealth-tax Authorities
State : Central
Year : 1957
..... control of wealth-tax authorities section 118 of the income-tax act and any notification issued thereunder ..... shall apply in relation to the control of wealth-tax .....
View Complete Act List Judgments citing this sectionTitle : Return of Wealth
State : Central
Year : 1957
..... under the income-tax act under the explanation to sub-section ( 1 ) of section 139 of the income-tax act. ..... to wealth-tax, shall, on or before the due date, furnish a return of his net wealth or the net wealth of such .....
View Complete Act List Judgments citing this sectionTitle : Assessment in the Case of Executors
State : Central
Year : 1957
..... made on him in respect of his own net wealth or on the net wealth of the deceased under section 19. ..... shall for the purposes of this act as regards residence and citizenship ..... , the net wealth of the estate of a deceased person shall be chargeable to tax in the .....
View Complete Act List Judgments citing this sectionTitle : Decision to Be by Majority
State : Central
Year : 1957
if the members of a bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority, but if the members are equally divided, they shall state the point or points on which, they differ, and .....
View Complete Act List Judgments citing this sectionTitle : Proof of Entries in Records or Documents
State : Central
Year : 1957
..... or other documents in the custody of a wealth-tax authority shall be admitted in evidence in any ..... earlier section 36 was omitted by act 41 of 1975, section 101 ..... inserted by act 3 of 1989, section 75 ..... for an offence under this act, and all such entries may .....
View Complete Act List Judgments citing this section