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Wealth-tax Act, 1957 Section 35G

Title : Punishment for Second and Subsequent Offences

State : Central

Year : 1957

..... of an offence under sub-section (1) of section 35a or section 35b or section 35d or section 35f is again convicted of an offence .....

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Wealth-tax Act, 1957 Section 35J

Title : Certain Offences to Be Non-cognizable

State : Central

Year : 1957

notwithstanding anything contained in the code of criminal procedure, 1973 (2 of 1974), an offence punishable under section 35a or section 35b or section 35d or section 35f shall be deemed to be non-cognizable within the meaning of that code.

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Wealth-tax Act, 1957 Section 35K

Title : Bar on Prosecutions and on Inadmissibility of Evidence in Certain Circumstances

State : Central

Year : 1957

..... " w.e.f.1-4-1989. 2. substituted by act 4 of 1988, section 152(b), for "any of the wealth-tax authorities specified in sections 8, 9, 9a, 10, ..... under section 35a or section 35d in relation to the assessment for1[an assessment year] in respect of which .....

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Wealth-tax Act, 1957 Section 37A

Title : Power of Search and Seizure

State : Central

Year : 1957

..... substituted by act 4 of 1988, section 127, for "wealth-tax officer" w.e.f 1-4-1988. 26. ..... , other documents or assets found as a result of the search, but also in respect of matters relevant .....

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Wealth-tax Act, 1957 Section 11

Title : Jurisdiction of Assessing Officers and Power to Transfer Cases

State : Central

Year : 1957

..... provisions of the wealth-tax act; (ii) sub-section (5) shall be omitted: (b) in section 127 of the income-tax act, in the explanationbelow .....

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Wealth-tax Act, 1957 Section 22BC

Title : Power of Chairman to Transfer Cases from One Bench to Another

State : Central

Year : 1957

..... substituted by act 4 of 1988, section 127, for commissioner w.e.f. .....

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Wealth-tax Act, 1957 Section 22E

Title : Power of Settlement Commission to Re-open Completed Proceedings

State : Central

Year : 1957

..... this act by any wealth-tax authority before the application under section ..... by act 11 of 1987, section 82 ..... commission under this section in a case where an application under section 22c is made ..... by the applicant under that section covered such proceeding also: .....

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Wealth-tax Act, 1957 Section 22F

Title : Powers and Procedure of Settlement Commission

State : Central

Year : 1957

..... section (3) of that section, exclusive jurisdiction to exercise the powers and perform the functions of a wealth-tax ..... sub-section (2d) of section 22d, the settlement commission, in respect of ..... authority under this act in relation to .....

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Wealth-tax Act, 1957 Section 34A

Title : Refunds

State : Central

Year : 1957

..... substituted by act 4 of 1988, section 127, for "wealth-tax officer" w.e.f. ..... issued, or is likely to be issued, under sub-section (2) of section 16 in respect of the said return; or (ii) the order .....

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Wealth-tax Act, 1957 Section 34B

Title : Transfers to Defraud Revenue to Be Void

State : Central

Year : 1957

..... substituted by act 4 of 1988, section 127, for "wealth-tax officer" w.e.f. ..... be void as against any claim in respect of any tax or any other sum payable by the ..... whatsoever) the possession of any of his assets in favour of any other person, such .....

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