Section 16 (3) / 23 Wealth Tax Rules, 1982, R8 (3) Final Review Reassessment In the present case the original assessment was finalized under section 16 (3) / 23 of the Wealth Tax Act, 1963, The first appellate authority approached, which separated the issue from the point that the value of the immovable assets should be made in accordance with R8 (3) of the Wealth Tax Rules 1982 and the ownership of the plot was decided in light of the decision. ? The High Court, in compliance with this order, completed the review again, however, the issue of plot ownership has been referred to the Member Provincial Board of Revenue / Chief Settlement Commissioner, after which the case was heard according to the directions of the High Court. And the verdict was resumed. The court declared the deputy commissioner's order to be without legal authority and without any legal effect; in the circumstances, the SCCC did not own the immovable property until otherwise, the appraisal officer himself admitted Ted said the relevant housing society has canceled Essex's membership in the plots ownership record. During the property dispute, Assisi was assessed that its valuation was not related to the property's history because the property was allotted. The property was canceled. By the Authority, the reviewer, in the circumstances, cannot afford the burden of wealth tax cases, was directed to vacate the impedance order approved by the Commissioner (Appeal).
