SANKAR NARAYAN GOOPTU versus WEALTH TAX OFFICER
Regarding condition of reference of property value valuation officer, the Wealth Tax Officer's clear opinion that the market value of the property is higher than that of the registered valuer's report, the value of the property by the registered valuer at the rate of nine percent, by the Wealth Tax Officer by ten Percentage of interest taken into consideration by reference to the valuation officer on the basis of the revised draft amendments to the principles of the Indian Wealth Tax Act, 1957, Section 16A Indian Wealth Tax Rules, 1957, RIBB Constitution of India, Article 226
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