Sections 2 (5) (i), 2 (16) of the Wealth Tax Act 1963 and 27 Wealth Tax Rules, 1963, R 8 (3) The value of the rent was leased with the property on the land. Had built. Assessee's net wealth was assessed with reference to the gross annual letting value appeal that subsection (3) of R8 of the Wealth Tax Rules, 1963, explicitly enforces that when building and land ownership is to be paid The formula used to be. Assessment of property ownership of a trust under the assessee's validity came under the purview of Section 2 (5) (i), Wealth Tax Act, 1963, and it is estimated that the net wealth of the asset is calculated. Had to do with the purpose of the book. The order of the appellate authorities was upheld
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