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W.T.AS. NOS.1059/LB TO 1068/LB, 995/LB TO 999/LB OF 2005, DECIDED ON 31ST AUGUST, 2006. versus W.T.AS. NOS.1059/LB TO 1068/LB, 995/LB TO 999/LB OF 2005, DECIDED ON 31ST AUGUST, 2006.


Section 18 (1) (ii) Penalty for concealment The fines order for canceling the lands was approved under section 18 (1) (i) of the Wealth Tax Act, 1963, as section 18 (1) (i) ). Approved by the Special Income Tax / Wealth Tax Special Officer, which was unstable in the eyes of the law as the authority to pass such an order was the Deputy Commissioner of Income Tax. That no date was mentioned before the order of fines under section 18 (1) (i) of the Wealth Tax Act, 1963, which made it legal and under section 16 (5) of the Wealth Tax Act. The evaluation of the previous section has been finalized. , 1963 on 24 1 2000, while the penalty proceedings were initiated by the Special Income Tax / Wealth Tax Officer under the Wealth Tax Act, 1963, after several years, followed by intervals of years. The notice under section 18 (2) of the Wealth Tax Act 1963 was not legally enforceable

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