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Water (Prevention and Control of Pollution) Act, 1974
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22
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Water (Prevention and Control of Pollution) Act, 1974
22. Reports of Result of Analysis on Samples taken Under Section 21.
(1) Where a sample of any sewage or trade
effluent has been sent for analysis to the laboratory established or recognized
by the Central Board or, as the case may be, the State Board, the concerned
Board analyst appointed under sub-section (3) of section 53 shall analysis the
sample and submit a report in the prescribed form of the result of such
analysis in triplicate to the Central Board or the State Board as the case may
be.
(2) On receipt of the report under sub-section
(1), one copy of the report shall be sent by the Central Board or the State
Board, as the case may be, to the occupier or his agent referred to in section
21, another copy shall be preserved for production before the court in case any
legal proceedings are taken against him and the other copy shall be kept by the
concerned Board.
(3) Where a sample has been sent for analysis
under clause (e) of sub-section (3) or sub-section (4) of section 21 to any
laboratory mentioned therein, the Government analyst referred to in that
sub-section shall analyze the sample and submit a report in the prescribed form
of the result of the analysis in triplicate to the Central Board or, as the
case may be, the State Board which shall comply with the provisions of
sub-section (2).
(4) If there is any inconsistency or
discrepancy between, or variation in the results of, the analysis carried out
by the laboratory established or recognized by the Central Board or the State
Board, as the case may be, and that of the laboratory established or specified
under section 51 or section 52, as the case may be, the report of the latter
shall prevail.
(5) Any cost incurred in getting any sample
analyzed at the request of the occupier or his agent shall be payable by such
occupier or his agent and in case of default the same shall be recoverable from
him as arrears of land revenue or of public demand.
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Water (Prevention and Control of Pollution) Act, 1974
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23
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Water (Prevention and Control of Pollution) Act, 1974
23. Power of Entry and Inspection.
(1) Subject to the provisions of this section,
any person empowered by a State Board in this behalf shall have a right at any
time to enter, with such assistance as he considers necessary, any place -
(a) for the purpose of
performing any of the functions of the Board entrusted to him;
(b) for the purpose of
determining whether and if so in what manner, any such functions are to be
performed or whether any provisions of this Act or the rules made thereunder or
any notice, order, direction or authorization served, made, given, or granted
under this Act is being or has been complied with;
(c) For the purpose of examining any plant, record, register, document or any
other material object or for conducting a search of any place in which he has
reason to believe that an offence under this Act or the rules made thereunder
has been or is being or is about to be committed and for seizing any such
plant, record, register, document or other material object, if he has reason to
believe that it may furnish evidence of the commission of an offence punishable
under this Act or the rules made thereunder :
Provided that the right to enter under this
sub-section for the inspection of well shall be exercised only at reasonable
hours in a case where such well is situated in any premises used for
residential purposes and the water thereof is used exclusively for domestic
purposes.
(2) The provisions of the Code of Criminal
Procedure, 1973 (2 of 1974), or, in relation to the State of Jammu and Kashmir,
the provisions of any corresponding law in force in that State, shall, so far
as may be, apply to any search or seizure under this section as they apply to
any search or seizure made under the authority of a warrant issued under
section 94 of the said Code, or, as the case may be, under the corresponding
provisions of the said law.
Explanation: For the purposes of
this section, "place" includes vessel.
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Water (Prevention and Control of Pollution) Act, 1974
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Water (Prevention and Control of Pollution) Act, 1974
24. Prohibition on Use of Stream or Well for Disposal of Polluting Matter Etc.
(1) Subject to the provisions of this section, -
(a) no person shall
knowingly cause or permit any poisonous, noxious or polluting matter determined
in accordance with such standards as may be laid down by the State Board to
enter (whether directly or indirectly) into any stream or well or sewer or on
land; or
(b) no person shall
knowingly cause or permit to enter into any stream any other matter which may
tend, either directly or in combination with similar matters, to impede the
proper flow of the water of the stream in a manner leading or likely to lead to
a substantial aggravation of pollution due to other causes or of its
consequence.
(2) A person shall not be guilty of an offence
under sub-section (1), by reason only of having done or caused to be done any
of the following acts, namely :-
(a) constructing,
improving or maintaining in or across or on the bank or bed of any stream any
building, bridge, weir, dam, sluice, dock, pier, drain or sewer or other
permanent works which he has a right to construct, improve or maintain;
(b) depositing any
materials on the bank or in the bed of any stream for the purpose of reclaiming
land or for supporting, repairing or protecting the bank or bed of such stream
provided such materials are not capable of polluting such stream;
(c) putting into any
stream any sand or gravel or other natural deposit which has flowed from or
been deposited by the current of such stream;
(d) causing or permitting, with the consent of the State Board, the deposit
accumulated in a well, pond or reservoir to enter into any stream.
(3) The State Government may, after
consultation with, or on the recommendation of, the State Board, exempt, by
notification in the Official Gazette, any person from the operation of
sub-section (1) subject to such conditions, if any, as may be specified in the
notification and any condition so specified may by a like notification be
altered, varied or amended.
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Water (Prevention and Control of Pollution) Act, 1974
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25
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Water (Prevention and Control of Pollution) Act, 1974
25. Restrictions on New Outlets and New Discharges.
(1) Subject to the provisions of this section,
no person shall, without the previous consent of the State Board, -
(a) establish or take
any steps to establish any industry, operation or process, or any treatment and
disposal system or any extension or addition thereto, which is likely to
discharge sewage or trade effluent into a stream or well or sewer or on land
(such discharge being hereafter in this section referred to as discharge of
sewage); or
(b) bring into use any
new or altered outlet for the discharge of sewage; or
(c) being to make any new discharge of sewage :
Provided that a person in the process of taking
any steps to establish any industry, operation or process immediately before
the commencement of the Water (Prevention and Control of Pollution) Amendment
Act, 1988, for which no consent was necessary prior to such commencement, may
continue to do so for a period of three months from such commencement or, if he
has made an application for such consent, within the said period of three months,
till the disposal of such application.
(2) An application for consent of the State
Board under sub-section (1) shall be made in such form, contain such
particulars and shall be accompanied by such fees as may be prescribed.
(3) The State Board may make such inquiry as
it may deem fir in respect of the application for consent referred to in
sub-section (1) and in making any such inquiry shall follow such procedure as
may be prescribed.
(4) The State Board may -
(a) grant its consent
referred to in sub-section (1), subject to such conditions as it may impose,
being -
(i) in cases referred
to in clauses (a) and (b) of sub-section (1) of section 25, conditions as to
the point of discharge of sewage or as to the use of that outlet or any other
outlet for discharge of sewage;
(ii) in the case of a new discharge, conditions as to the nature and
composition, temperature, volume or rate of discharge of the effluent from the
land or premises from which the discharge or new discharge is to be made; and
(iii) that the consent
will be valid only for such period as may be specified in the order, and any
such conditions imposed shall be binding on any person, establishing or taking
any steps to establish any industry, operation or process, or treatment and
disposal system or extension or addition thereto, or using the new or altered
outlet, or discharging the effluent from the land or premises aforesaid; or
(b) refuse such
consent for reasons to be recorded in writing.
(5) Where, without the consent of the State
Board, any industry, operation or process, or any treatment and disposal system
or any extension or addition thereto, is established, or any steps for such
establishment have been taken or a new or altered outlet is brought into use
for the discharge of sewage or a new discharge of sewage is made, the State
Board may serve on the person who has established or taken steps to establish
any industry, operation or process, or any treatment and disposal system or any
extension or addition thereto, or using the outlet, or making the discharge, as
the case may be, notice imposing any such conditions as it might have imposed
on an application for its consent in respect of such establishment, such other
or discharge.
(6) Every State Board shall maintain a
register containing particulars of the conditions imposed under this section
and so much of the register as relates to any outlet, or to any effluent, from
any land or premises shall be open to inspection at all reasonable hours by any
person interested in or affected by such outlet, land or premises, as the case
may be, or by any person authorized by him in this behalf and the conditions so
contained in such register shall be conclusive proof that the consent was
granted subject to such conditions.
(7) The consent referred to in sub-section (1)
shall, unless given or refused earlier be deemed to have been given
unconditionally on the expiry of period of four months of the making of an
application in this behalf complete in all respects to the State Board.
(8) For the purposes of this section and sections 27 and 30, -
(a) the expression
"new or altered outlet" means any outlet which is wholly or partly
constructed on or after the commencement of this Act or which (whether so
constructed or not) is substantially altered after such commencement;
(b) the expression "new discharge" means a discharge which is not, as
respects the nature and composition, temperature, volume, and rate of discharge
of the effluent substantially a continuation of a discharge made within the
preceding twelve months (whether by the same or a different outlet), so however
that a discharge which is in other respects a continuation of previous
discharge made as aforesaid shall not be deemed to be a new discharge by reason
of any reduction of the temperature or volume or rate discharge of the effluent
as compared with the previous discharge.
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26
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Water (Prevention and Control of Pollution) Act, 1974
26. Provisions Regarding Existing Discharge of Sewage or Trade Effluent.
Where immediately before the commencement of
this Act any person was discharging any sewage or trade effluent into a stream
or well or sewer or on land the provisions of section 25 shall, so far as may
apply in relation to such person as they apply in relation to the person referred
to in that section subject to the modification that the application for consent
to be made under sub-section (2) of that section [ 43 shall be made on or
before such date as may be specified by the State Government by notification in
this behalf in the Official Gazette.
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Water (Prevention and Control of Pollution) Act, 1974
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Water (Prevention and Control of Pollution) Act, 1974
27. Refusal or Withdrawal of Consent by State Board.
(1) A State Board shall not grant its consent
under sub-section (4) of section 25 for the establishment of any industry,
operation or process, or treatment and disposal system or extension or addition
thereto, or to the bringing into use of a new or altered outlet unless the
industry, operation or process, or treatment and disposal system or extension or
addition thereto, or the outlet is so established as to comply with any
conditions imposed by the Board to enable it to exercise its right to take
samples of the effluent
(2) A State Board may from time to time review
-
(a) any condition
imposed under section 25 or section 26 and may serve on the person to whom a
consent under section 25 or section 26 is granted a notice making any
reasonable variation of revoking any such condition.
(b) the refusal of any
consent referred to in sub-section (1) of section 25 or section 26 or the grant
of such consent without any condition, any may make such order as it deems fit.
(3) Any condition imposed under section 25 or
section 26 shall be subject to any variation made under sub-section (2) and
shall continue in force until revoked under that sub-section.
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Water (Prevention and Control of Pollution) Act, 1974
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28
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Water (Prevention and Control of Pollution) Act, 1974
28. Appeals
(1) Any person aggrieved by an order made by the State Board under section 25,
section 26 or section 27 may, within thirty days from the date on which the
order is communicated to him, prefer an appeal to such authority (hereinafter
referred to as the appellate authority) as the State Government may think fit
to constitute :
Provided that the appellate authority may entertain the appeal after the
expiry of the said period of thirty days if such authority is satisfied that
the appellant was prevented by sufficient cause from filing the appeal in time.
(2) An appellate authority shall consist of a
single person or three persons, as the State Government may think fit, to be
appointed by that Government.
(3) The form and manner in which an appeal may
be preferred under sub-section (1), the fees payable for such appeal and the
procedure to be followed by the appellate authority shall be such as may be
prescribed.
(4) On receipt of an appeal preferred under
sub-section (1), the appellate authority shall, after giving the appellant and
the State Board an opportunity of being heard, dispose of the appeal as
expeditiously as possible.
(5) If the appellate authority determines that
any condition imposed, or the variation of any condition, as the case may be,
was unreasonable then, -
(a) where the appeal
is in respect of the unreasonableness of any condition imposed, such authority
may direct either the condition shall be treated as annulled or that there
shall be substituted for it such condition as appears to it to be reasonable;
(b) where the appeal
is in respect of the unreasonableness of any variation of a condition, such
authority may direct either the condition shall be treated as continuing in
force unvaried or that it shall be varied in such manner as appears to it to be
reasonable.
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Water (Prevention and Control of Pollution) Act, 1974
29. Revision.
(1) The State Government may at any time either of its own motion or on an
application made to it in this behalf, call for the records of any case where
an order has been made by the State Board under section 25, section 26 or
section 27 for the purpose of satisfying itself as to the legality or propriety
of any such order and may pass such order in relation thereto as it may think
fit :
Provided that the State Government shall not
pass any order under this sub-section without affording the State Board and the
person who may be affected by such order a reasonable opportunity of being
heard in the matter.
(2) The State Government shall not revise any
order made under section 25, section 26 or section 27 where an appeal against
that order lies to the appellate authority, but has not been preferred or where
an appeal has been preferred such appeal is pending before the appellate
authority.
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Water (Prevention and Control of Pollution) Act, 1974
3. Constitution of Central Board.
(1) The Central Government shall, with effect
from such date (being a date not later than six months of the commencement of
this Act in the States of Assam, Bihar, Gujarat, Haryana, Himachal Pradesh,
Jammu and Kashmir, Karnataka, Kerala, Madhya Pradesh, Rajasthan, Tripura and
West Bengal and in the Union territories) as it may, by notification in the
Official Gazette, appoint, constitute a Central Board to be called the Central
Pollution Control Board to exercise the powers conferred on and perform the
functions assigned to that Board under this Act.
(2) The Central Board shall consist of the
following members, namely:-
(a) a full-time
chairman, being a person having special knowledge or practical experience in
respect of matters relating to environmental protection or a person having
knowledge and experience in administering institutions dealing with the matters
aforesaid, to be nominated by the Central Government;
(b) such number of official, not exceeding five to be nominated by the Central
Government to represent that Government;
(c) such number of
persons, not exceeding five, to be nominated by the Central Government, from
amongst the members of the State Boards, of whom not exceeding two shall be
from those referred to in clause (c) of sub-section (2) of section 4;
(d) such number of
non-officials, not exceeding three to be nominated by the Central Government,
to represent the interests of agriculture, fishery or industry or trade or any
other interest which, in the opinion of the Central Government, ought to be
represented;
(e) two persons to
represent the companies or corporations owned, controlled or managed by the
Central Government, to be nominated by that Government;
(f) a full-time member-secretary, possessing qualifications, knowledge and
experience of scientific, engineering or management aspects as pollution control,
to be appointed by the Central Government.
(3) The Central Board shall be a body
corporate with the name aforesaid having perpetual succession and a common seal
with power, subject to the provisions of this Act, to acquire, hold and dispose
of property and to contract, and may, by the aforesaid name, sue or be sued.
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Water (Prevention and Control of Pollution) Act, 1974
30. Power of State Board to Carry Out Certain Works.
(1) Where under this Act, any conditions have
been imposed on any person while granting consent under section 25 or section
26 and such conditions require such person to execute any work in connection
therewith and such work has not been executed within such time as may be
specified in this behalf, the State Board may serve on the person concerned a
notice requiring him within such time (not being less than thirty days) as may
be specified in the notice to execute the work specified therein.
(2) If the person concerned fails to execute the work as required in the notice
referred to in sub-section (1), then, after the expiration of the time
specified in the said notice, the State Board may itself execute or cause to be
executed such work.
(3) All expenses incurred by the State Board for the execution of the aforesaid
work, together with interest, at such rate as the State Government may, by
order, fix, from the date when a demand for the expenses is made until it is
paid, may be recovered by that Board from the person concerned, as arrears of
land revenue, or of public demand.
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Water (Prevention and Control of Pollution) Act, 1974
31. Furnishing of Information to State Board and Other Agencies in Certain Cases.
(1) If at any place where any industry,
operation or process, or any treatment and disposal system or any extension or
addition thereto is being carried on, due to accident or other unforeseen act
or event, any poisonous, noxious or pollution matter is being discharged, or is
likely to be discharged into a stream or well or sewer or on land and, as a
result of such discharge, the water in any stream or well is being polluted, or
is likely to be polluted, then the person in charge of such place shall
forthwith intimate the occurrence of such accident, act or event to the State
Board and such other authorities or agencies and may be prescribed.
(2) Where any local authority operates any
sewerage system or sewage works, the provisions of sub-section (1) shall apply
to such local authority as they apply in relation to the person in charge of
the place where any industry or trade is being carried on.
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Water (Prevention and Control of Pollution) Act, 1974
32. Emergency Measures In Case of Pollution of Stream or Well.
(1) Where it appears to the State Board that
any poisonous, noxious or polluting matter is present in any stream or well or
on land by reason of the discharge of such matter in such stream or well or on
such land or has entered into that stream or well due to any accident or other
unforeseen act or event, and if the Board is of opinion that it is necessary or
expedient to take immediate action, it may for reasons to be recorded in
writing, carry out such operations as it may consider necessary for all or any
of the following purposes, that is to say, -
(a) removing that
matter from the stream or well or land and disposing it of in such manner as
the Board considers appropriate;
(b) remedying or
mitigating any pollution caused by its presence in the stream or well;
(c) issuing orders
immediately restraining or prohibiting the person concerned from discharging
any poisonous, noxious or polluting matter into the stream or well or on land
or from making insanitary use of the stream or well.
(2) The power conferred by sub-section (1)
does not include the power to construct any works other than works of a
temporary character which are removed on or before the completion of the
operations.
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Water (Prevention and Control of Pollution) Act, 1974
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33
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Water (Prevention and Control of Pollution) Act, 1974
33. Power of Board to make Application to Courts for Restraining Apprehended Pollution of Water in Streams or Wells.
(1) Where it is apprehended by a Board that
the water in any stream or well is likely to be polluted by reason of the
disposal or likely disposal of any matter in such stream or well or in any
sewer or on any land, or otherwise, the Board may make an application to a
court, not inferior to that of a Metropolitan Magistrate or a Judicial
Magistrate of the first class, for restraining the person who is likely to
cause such pollution from so causing.
(2) On receipt of an application under
sub-section (1) the court may make such order as it deems fit.
(3) Where under sub-section (2) the court
makes an order restraining any person from polluting the water in any stream or
well, it may in that order -
(i) direct the person
who is likely to cause or has caused the pollution of the water in the stream
or well, to desist from taking such action as is likely to cause pollution or,
as the case may be to remove from such stream or well, such matter; and
(ii) authorize the
Board, if the direction under clause (i) (being a direction for the removal of
any matter from such stream or well) is not complied with by the person to whom
such direction is issued, to undertake the removal and disposal of the matter
in such manner as may be specified by the court.
(4) All expenses incurred by the Board in
removing any matter in pursuance of the authorization under clause (ii) of
sub-section (3) or in the disposal of any such matter may be defrayed out of
any money obtained by the Board from such disposal and any balance outstanding
shall be recoverable from the person concerned as arrears of land revenue or of
public demand.
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Water (Prevention and Control of Pollution) Act, 1974
34. Contributions by Central Government.
The Central Government may, after due
appropriation made by Parliament by law in this behalf, make in each financial
year such contributions to the Central Board as it may think necessary to
enable the Board to perform its functions under this Act.
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Water (Prevention and Control of Pollution) Act, 1974
35. Contributions by State Government.
The State Government may, after the
appropriation made by the Legislature of the State by law this behalf, make in
each financial year such contributions to the State Board as it may think
necessary to enable that Board to perform its functions under this Act.
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Water (Prevention and Control of Pollution) Act, 1974
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Water (Prevention and Control of Pollution) Act, 1974
38. Fund of Central Board.
(1) The Central Board shall have its own fund,
and all sums which may, from time to time, be paid to it by the Central
Government and all other receipts (by way of gifts, grants, donations,
benefactions fees or otherwise) of that Board shall be carried to the fund of
the Board and all payments by the Board shall be made there from.
(2) The Central Board may expend such sums as it thinks fit for performing its
functions under this act, and, where any law for the time being in force
relating to the prevention, control or abatement of air pollution provides for
the performance of any function under such law by the Central Board, also for
performing its functions under
such law and such sums shall be treated as
expenditure payable out of the fund of that Board.
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Water (Prevention and Control of Pollution) Act, 1974
37. Fund of State Board.
(1) The State Board shall have its own fund,
and the sums which may, from time to time, be paid to it by the State
Government and all other receipts (by way of gifts, grants, donations,
benefactions fees or otherwise) of that Board shall be carried to the fund of
the Board and all payments by the Board shall be made there from.
(2) The State Board may expend such sums as it thinks fit for performing its
functions under this Act, and where any law for the time being in force
relating to the prevention, control or abatement of air pollution provides for
the performance of any function under such law by the State Board, also for
performing its functions under such law and such sums shall be treated as
expenditure payable out of the fund of that Board.
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Water (Prevention and Control of Pollution) Act, 1974
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Water (Prevention and Control of Pollution) Act, 1974
38. Budget.
The Central Board or, as the case may be, the State Board shall during each
financial year, prepare, in such form and at such as may be prescribed, a
budget in respect of the financial year next ensuing showing the estimated
receipt and expenditure, and copies thereof shall be forwarded to the Central
Government or, as the case may be, the State Government.
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Water (Prevention and Control of Pollution) Act, 1974
39. Annual Report.
(1) The Central Board shall, during each
financial year, prepare, in such form as may be prescribed, an annual report
giving full account of its activities under this act during the previous
financial year and copies thereof shall be forwarded to the Central Government
within four months from the last date of the previous financial year and that
Government shall cause every such report to be laid before both Houses of
Parliament within nine months from the last date of the previous financial
year.
(2) Every State Board shall, during each financial year, prepare, in such form
as may be prescribed, an annual report giving full account of its activities
under this Act during the previous financial year and copies thereof shall be
forwarded to the State Government within four months from the last date of the
previous financial year and that Government shall cause every such report to be
laid before that State Legislature within a period of nine months from the last
date of the previous financial year.
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Water (Prevention and Control of Pollution) Act, 1974
4. Constitution of State Boards.
(1) The State Government shall with effect
from such date as it may, by notification in the Official Gazette, appoint,
constitute a State Pollution Control Board, under such name as may be specified
in the notification, to exercise the powers conferred on and perform the
functions assigned to that Board under this Act.
(2) A State Board shall consist of the
following members namely:-
(a) a chairman, being
a person having special knowledge or practical experience in respect of matter
relating to environmental protection or a person having knowledge and
experience in administering institutions dealing with the matters aforesaid, to
be nominated by the State Government :
Provided that the chairman may be either whole-time or part-time as the
State Government may think fit;
(b) such number of
officials, not exceeding five, to be nominated by the State Government to
represent that Government;
(c) such number of
persons, not exceeding five, to be nominated by the State Government from
amongst the members of the local authorities functioning within the State;
(d) such number of
non-officials not exceeding three, to be nominated by the State Government to
represent the interests of agriculture, fishery or industry or trade or any
other interest which, in the opinion of the State Government, thought to be
represented;
(e) two persons to
represent the companies or corporations owned, controlled or managed by the
State Government, to be nominated by that Government;
(f) a full-time member-secretary, possessing qualifications, knowledge and
experience of scientific, engineering or management aspects of pollution
control, to be appointed by the State Government.
(3) Every State Board shall be a body
corporate with the name specified by the State Government in the notification
under sub-section (1), having perpetual succession and a common seal with
power, subject to the provisions of this Act, to acquire, hold and dispose of
property and to contract, and may, by the said name, sue or be sued.
(4) Notwithstanding anything contained in this section, no State Board shall be
constituted for a Union territory and in relation to a Union territory, the
Central Board shall exercise the powers and perform the functions of a State
Board for that Union territory:
Provided that in relation to any Union territory
the Central Board may delegate all or any of its powers and functions under
this sub-section to such person or body of persons as the Central Government
may specify.
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Water (Prevention and Control of Pollution) Act, 1974
40. Accounts and Audit.
(1) Every Board shall maintain proper accounts
and other relevant records and prepare an annual statement of accounts in such
form as may be prescribed by the Central Government or, as the case may be, the
State Government.
(2) The accounts of the Board shall be audited
by an auditor duly qualified to act as an auditor of companies under section
226 of the Companies Act, 1956 (1 of 1956).
(3) The said auditor shall be appointed by the Central Government or, as the
case may be, the State Government on the advice of the Comptroller and Auditor
General or India.
(4) Every auditor appointed to audit the
accounts of the Board under this Act shall have the right to demand the
production of books, accounts, connected vouchers and other documents and
papers and to inspect any of the offices of the Board.
(5) Every such auditor shall send a copy of his report together with an audited
copy of the accounts to the Central Government or, as the case may be, the
State Government.
(6) the Central Government shall, as soon as may be after the receipt of the
audit report under sub-section (5), cause the same to be laid before the both
House of Parliament.
(7) The State Government shall, as soon as may be after the receipt of the
audit report under sub-section (5), cause the same to be laid before the State
Legislature.
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Water (Prevention and Control of Pollution) Act, 1974
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41
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Water (Prevention and Control of Pollution) Act, 1974
41. Failure to Comply with Directions under Sub-Section (2) or Sub-Section (3) of Section 20, or Orders Issued Under Sub-Section (2) of Section 33 or Section 33a.
(1) Whoever fails to comply with any direction
given under sub-section (2) or sub-section (3) of section 20 within such time
as may be specified in the direction shall, on conviction, be punishable with
imprisonment for a term which may extend to three months or with fine which may
extend to ten thousand rupees or with both and in case the failure continues,
with an additional fine which may extend to five thousand rupees for every day
during which such failure continues after the conviction for the first such
failure.
(2) Whoever fails to comply with any order
issued under clause (c) of sub-section (1) of section 32 or any direction
issued by court under sub-section (2) of section 33 or any direction issued
under section 33A shall, in respect of each such failure and on conviction, be
punishable with imprisonment for a term which shall not be less than one year
and six months but which may extend to six years and with fine, and in case the
failure continues, with an additional fine which may extend to five thousand
rupees for every day during which such failure continues after the conviction
for the first such failure.
(3) If the failure referred to in sub-section
(2) continues beyond a period of one year after the date of conviction, the
offender shall, on conviction, be punishable with imprisonment for a term which
shall not be less than two years but which may extend to seven years and with
fine.
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Water (Prevention and Control of Pollution) Act, 1974
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42
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Water (Prevention and Control of Pollution) Act, 1974
42. Penalty for Certain Acts.
(1) Whoever -
(a) destroys, pulls
down, removes, injures or defaces any pillar, post or stake fixed in the ground
or any notice or other matter put up, inscribed or placed, by or under the
authority of the Board; or
(b) obstructs any
person acting under the orders or directions of the Board from exercising his
powers and performing his functions under this Act; or
(c) damages any works or property, belonging to the Board; or
(d) fails to furnish
to any officer or other employee of the Board any information required by him
for the purpose of this Act; or
(e) fails to intimate
the occurrence of any accident or other unforeseen act or event under section
31 to the Board and other authorities or agencies as required by that section;
or
(f) in giving any
information which he is required to give under this Act, knowingly or willfully
makes a statement which is false in any, material particular; or
(g) for the purpose of
obtaining any consent under section 25 or section 26, knowingly or willfully
makes a statement which is false in any material particular, shall be
punishable with imprisonment for a term which may extend to three months or
with fine which may extend to ten thousand rupees or with both.
(2) Where for the grant of a consent in
pursuance of the provisions of section 25 or section 26 the use of a meter or
gauge or other measure or monitoring device is required and such device is used
for the purposes of those provisions, any person who knowingly or willfully
alters or interferes with that device so as to prevent it from monitoring or
measuring correctly shall be punishable with imprisonment for a term which may
extend to three months or with fine which may extend to one thousand rupees or
with both.
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Water (Prevention and Control of Pollution) Act, 1974
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43
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Water (Prevention and Control of Pollution) Act, 1974
43. Penalty for Contravention of Provisions of Section 24.
Whoever contravenes the provisions of section
24 shall be punishable with imprisonment for a term which shall not be less
than one year and six months but which may extend to six years and with fine.
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Water (Prevention and Control of Pollution) Act, 1974
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44
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Water (Prevention and Control of Pollution) Act, 1974
44. Penalty for Contravention of Section 25 or Section 26.
Whoever contravenes the provisions of section
25 or section 26 shall be punishable with imprisonment for a term which shall
not be less than one year and six months but which may extend to six years and
with fine.
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Water (Prevention and Control of Pollution) Act, 1974
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45
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Water (Prevention and Control of Pollution) Act, 1974
45. Enhanced Penalty after Previous Conviction.
If any person who has been convicted of any
offence under section 24 or section 25 or section 26 is again found guilty of
an offence involving a contravention of the same proviso, he shall, on the
second and on every subsequent conviction be punishable with imprisonment for a
term which shall not be less than two years but which extend to seven years and
with fine :
Provided that for the purpose of this section no
cognizance shall be taken of any conviction made more than two years before the
commission of the offence which is being punished
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Water (Prevention and Control of Pollution) Act, 1974
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46
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Water (Prevention and Control of Pollution) Act, 1974
46.Publication of Names of Offenders.
If any person convicted of an offence under
this Act commits a like offence afterwards if shall be lawful for the court
before which the second or subsequent conviction takes place to cause the
offender's name and place of residence, the offence and the penalty imposed to
the published at the offender's expense in such newspapers or in such other
manner as the court may direct and the expenses of such publication shall be
deemed to be part of the cost attending the conviction and shall be recoverable
in the same manner as a fine.
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Water (Prevention and Control of Pollution) Act, 1974
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47
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Water (Prevention and Control of Pollution) Act, 1974
47. Offences by Companies.
(1) Where an offence under this Act has been
committed by a company, every person who at the time the offence was committed
was in charge of, and was responsible to the company for the conduct of, the
business of the company, as well as the company, shall be deemed to be guilty
of the offences and shall be liable to be proceeded against and punished
accordingly :
Provided that nothing contained in this
sub-section shall render any such person liable to any punishment provided in
this Act if the proves that the offence was committed without his knowledge or
that he exercised all due diligence to prevent the commission of such offence.
(2) Notwithstanding anything contained in
sub-section (1), where an offence under this Act has been committed by a
company and it is proved that the offence has been committed with the consent
or connivance of, or is attributable to any neglect on the part of, any
director, manager, secretary or other officer of the company, such director,
manager, secretary or other officer shall also be deemed to be guilty of that
offence and shall be liable to be proceeded against and punished accordingly.
Explanation: For the purposes of this section -
(a) "company" means any body
corporate and includes a firm or other association of individuals; and
(b) "director" in relation to a firm
means a partner in the firm.
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Water (Prevention and Control of Pollution) Act, 1974
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48
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Water (Prevention and Control of Pollution) Act, 1974
48. Offences by Government Departments.
Where an offence under this Act has been
committed by any Department of Government, the Head of the Department shall be
deemed to be guilty of the offence and shall be liable to be proceeded against
and punished accordingly :
Provided that nothing contained in this section
shall render such Head of the Department liable to any punishment if he proves
that the offence was committed without his knowledge or that he exercised all
due diligence to prevent the commission of such offence.
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Water (Prevention and Control of Pollution) Act, 1974
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49
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Water (Prevention and Control of Pollution) Act, 1974
49. Cognizance of Offences.
(1) No court shall take cognizance of any offence
under this Act except on a complaint made by -
(a) a Board or any
officer authorized in this behalf by it; or
(b) any person who has
given notice of not less than sixty days, in the manner prescribed, of the
alleged offence and of his intention to make a complaint, to the Board or
officer authorized as aforesaid,
and no court inferior to that of a Metropolitan Magistrate or a Judicial
Magistrate of the first class shall try any offence punishable under this Act.
(2) Where a complaint has been made under
clause (b) of sub-section (1), the Board shall, on demand by such person, make
available the relevant reports in its possession to that person :
Provided that the Board may refuse to make any
such report available to such person if the same is, in its opinion, against
the public interest.
(3) Notwithstanding anything contained in
section 29 of the Code of Criminal
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Water (Prevention and Control of Pollution) Act, 1974
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5
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Water (Prevention and Control of Pollution) Act, 1974
5. Terms and Conditions of Service of Members.
(1) Save as otherwise provided by or under
this Act, a member of a Board, other than a member-secretary, shall hold office
for a term of three years from the date of his nomination :
Provided that a member shall, notwithstanding
the expiration of his term, continue to hold office until his successor enters
upon his office.
(2) The terms of office of a member of a Board
nominated under clause (b) or clause (e) of sub-section (2) of section 3 or
clause (b) or clause (e) of sub-section (2) of section 4 shall come to an end
as soon as he ceases to hold the office under the Central Government or the
State Government or, as the case may be, the company or corporation owned,
controlled or managed by the Central Government or the State Government by
virtue of which he was nominated.
(3) The Central Government or, as the case may
be, the State Government may, if it thinks fit, remove and member of a Board
before the expiry of his term of office, after giving him a reasonable
opportunity of showing cause against the same.
(4) A member of a Board, other than the member-secretary, may at any time
resign his office by writing under his hand addressed -
(a) in the case of the
chairman, to the Central Government or as the case may be, the State
Government; and
(b) in any other case,
to the chairman of the Board, and the seat of the chairman or such other member
shall thereupon become vacant.
(5) A member of a Board, other than the
member-secretary, shall be deemed to have vacated his seat if he is absent
without reason, sufficient in the opinion of the Board, from three consecutive
meetings of the Board, or where he is nominated under clause (c) or clause (e)
of sub-section (2) of section 3 or under clause (c) or clause
(e) of sub-section (2) of section 4; if he
ceases to be a member of the State Board or of the local authority or, as the
case may be, of the company or corporation owned, controlled or managed by the
Central Government or the State Government and such vacation of seat shall, in
either case, take effect from such date as the Central Government or, as the
case may be, the State government may, by notification in the Official Gazette,
specify.
(6) A casual vacancy in a Board shall be
filled by a fresh nomination and the person nominated to fill the vacancy shall
hold office only for the remainder of the term for which the member in whose
place he was nominated.
(7) A member of a Board shall be eligible for
renomination.
(8) The other terms and conditions of service
of a member of a Board, other than the chairman and member-secretary, shall be
such as may be prescribed.
(9) The other terms and conditions of service
of the chairman shall be such as may be prescribed.
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Water (Prevention and Control of Pollution) Act, 1974
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50
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Water (Prevention and Control of Pollution) Act, 1974
50. Members, Officers and Servants of Boards to be Public Servants.
All members, officers and servants of a Board
when acting or purporting to act in pursuance of any of the provisions of this
Act and the rules made thereunder shall be deemed to be public servants within
the meaning of section 21 of the Indian Penal Code (45 of 1860).
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Water (Prevention and Control of Pollution) Act, 1974
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51
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Water (Prevention and Control of Pollution) Act, 1974
51. Central Water Laboratory.
(1) The Central Government may, by
notification in the Official Gazette, -
(a) establish a
Central Water Laboratory; or
(b) specify any
laboratory or institute as a Central Water Laboratory, to carry out the
functions entrusted to the Central Water Laboratory under this Act.
(2) The Central Government may, after
consultation with the Central Board, make rules prescribing -
(a) the functions of
the Central Water Laboratory;
(b) the procedure for
the submission to the said laboratory of samples of water or of sewage or trade
effluent for analysis or tests, the form of the laboratory's report thereon and
the fees payable in respect of such report;
(c) such other matters as may be necessary expedient to enable that laboratory
to carry out its functioning.
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Water (Prevention and Control of Pollution) Act, 1974
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52
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Water (Prevention and Control of Pollution) Act, 1974
52. State Water Laboratory.
(1) This State Government may, be notification
in the Official Gazette, -
(a) establish a State
Water Laboratory; or
(b) specify any
laboratory or institute as a State Water Laboratory, to carry out the functions
entrusted to the State Water Laboratory under this Act.
(2) The State Government may, after
consultation with the State Board, make rules prescribing -
(a) the functions of
the State Water Laboratory;
(b) the procedure for
the submission to the said laboratory of samples of water or of sewage or trade
effluent for analysis or test, the form of the laboratory's report thereon and
the fees payable in respect of such report;
(c) such other matters as may be necessary or expedient to enable that
laboratory to carry out its functions.
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Water (Prevention and Control of Pollution) Act, 1974
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53
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Water (Prevention and Control of Pollution) Act, 1974
53. Analysts.
(1) The Central Government may, by notification in the Official Gazette,
appoint such persons as it thinks fit and having the prescribed qualifications
to be Government analysts for the purpose of analysis of samples of water or of
sewage or trade effluent sent for analysis to any laboratory established or
specified under sub-section (1) of section 51.
(2) The State Government may, be notification
in the Official Gazette, appoint such persons as it thinks fit and having the
prescribed qualifications to be Government analysts for the purpose of analysis
of samples of water or of sewage or trade effluent sent for analysis to any
laboratory established or specified under sub-section (1) of section 52.
(3) Without prejudice to the provisions of
sub-section (3) of section 12, the Central Board or, as the case may be, the State
Board may, by notification in the Official Gazette, and with the approval of
the Central Government or the State Government, as the case may be, appoint
such persons as it thinks fit and having the prescribed qualifications to be
Board analysts for the purpose of analysis of samples of water or of sewage or
trade effluent sent for analysis to any laboratory established or recognized
under section 16, as the case may be, under section 17.
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Water (Prevention and Control of Pollution) Act, 1974
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54
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Water (Prevention and Control of Pollution) Act, 1974
54. Report of Analysts.
Any document purporting to be a report signed
by a Government analyst or, as the case may be, a Board analyst may be used as
evidence of the facts stated therein in any proceeding under this Act.
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Water (Prevention and Control of Pollution) Act, 1974
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55
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Water (Prevention and Control of Pollution) Act, 1974
55. Local Authorities to Assist.
All local authorities shall render such help
and assistance and furnish such information to the Board as it may require for
the discharge of its functions, and shall make available to the Board for
inspection and examination such records, maps, plans and other documents as may
be necessary for the discharge of its functions.
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Water (Prevention and Control of Pollution) Act, 1974
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56
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Water (Prevention and Control of Pollution) Act, 1974
56. Compulsory Acquisition of Land for the State Board.
Any land required by a State Board for the
efficient performance of its functions under this Act shall be deemed to be
needed for a public purpose and such land shall be acquired for the State Board
under the provisions of the Land Acquisition Act, 1894 (1 of 1894), or under
any other corresponding law for the time being in force.
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Water (Prevention and Control of Pollution) Act, 1974
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57
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Water (Prevention and Control of Pollution) Act, 1974
57. Return and Reports.
The Central Board shall furnish to the Central
Government, and a State Board shall furnish to the State Government and to the
Central Board such reports, returns, statistics, accounts and other information
with respect to its fund or activities as that Government, or, as the case may
be, the Central Board may from time to time, require.
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Water (Prevention and Control of Pollution) Act, 1974
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58
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Water (Prevention and Control of Pollution) Act, 1974
58. Bar of Jurisdiction.
No civil court shall have jurisdiction to
entertain any suit or proceeding in respect of any matter which an appellate
authority constituted under this Act is empowered by or under this Act to
determine, and no injunction shall be granted by any court or other authority
in respect of any action taken or to be taken in pursuance of any power
conferred by or under this Act.
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Water (Prevention and Control of Pollution) Act, 1974
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59
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Water (Prevention and Control of Pollution) Act, 1974
59. Protection of Action taken in Good Faith.
No suit or other legal proceedings shall lie
against the Government or any officer of Government or any member or officer of
a Board in respect of anything which is in good faith done or intended to be
done in pursuance of this Act or the rules made thereunder.
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Water (Prevention and Control of Pollution) Act, 1974
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6
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Water (Prevention and Control of Pollution) Act, 1974
6. Disqualifications.
(1) No person shall be a member of a Board, who -
(a) is, or at any time
has been adjudged insolvent or has suspended payment of his debts or has
compounded with his creditors; or
(b) is of unsound mind
and stands so declared by a competent court; or
(c) is, or has been, convicted of an offence which, in the opinion of the
Central Government or, as the case may be, of the State Government, involves
moral turpitude; or
(d) is, or at any time
has been, convicted of an offence under this Act; or
(e) has directly or indirectly by himself or by any partner, any share or
interest in any firm or company carrying on the business of manufacture, sale
or hire of machinery, plant, equipment, apparatus or fittings for the treatment
of sewage or trade effluents; or
(f) is a director or a
secretary, manager or other salaried officer or employee of any company or firm
having any contract with the Board, or with the Government constituting the
Board, or with a local authority in the State, or with a company or corporation
owned, controlled or managed by the Government, for the carrying out of
sewerage schemes or for the installation of plants for the treatment of sewage
or trade effluents; or
(g) has so abused, in
the opinion of the Central Government or as the case may be, of the State
Government, his position as a member, as to render his continuance on the Board
detrimental to the interest of the general public.
(2) No order of removal shall be made by the
Central Government or the State Government, as the case may be, under this
section unless the member concerned has been given a reasonable opportunity of
showing cause against the same.
(3) Notwithstanding anything contained in sub-sections (1) and (7) of section
5, a member who has been removed under this section shall not be eligible for
renomination as a member.
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Water (Prevention and Control of Pollution) Act, 1974
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60
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Water (Prevention and Control of Pollution) Act, 1974
60. Overriding Effect.
The provisions of this Act shall have effect
notwithstanding anything inconsistent therewith contained in any enactment
other than this Act.
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Water (Prevention and Control of Pollution) Act, 1974
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61
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Water (Prevention and Control of Pollution) Act, 1974
61. Power of Central Government to Supersede the Central Board and Joint Boards.
(1) If at any time the Central Government is
of opinion -
(a) that the Central
Board or any Joint Board has persistently made default in the performance of
the functions imposed on it by or under this Act; or
(b) that circumstances exist which render it necessary in the public interest
so to do, the Central Government may, be notification in the
Official Gazette, supersede the Central Board or such Joint Board, as the case
may be, for such period, not exceeding one year, as may be specified in the
notification :
Provided that before issuing a notification
under this sub-section for the reasons mentioned in clause (a), the Central
Government shall give a reasonable opportunity to the Central Board or such
Joint Board, as the case may be, to show cause why it should not be superseded
and shall consider the explanations and objections, if any, of the Central
Board or such Joint Board, as the case may be.
(2) Upon the publication of a notification
under sub-section (1) superseding the Central Board or any Joint Board,
(a) all the members
shall, as from the date of supersession vacate their officers as such;
(b) all the powers,
functions and duties which may, by or under this Act, be exercised, performed
or discharged by the Central Board or such Joint Board shall, until the Central
Board or the Joint Board as the case may be, is reconstituted under sub-section
(3) be exercised, performed or discharged by such person or persons as the
Central government may direct;
(c) all property owned
or controlled by the Central Board or such Joint Board shall, until the Central
Board or the Joint Board, as the case may be, is reconstituted under sub-section
(3) vest in the Central Government.
(3) On the expiration of the period of
supersession specified in the notification issued under sub-section (1), the
Central Government may -
(a) extend the period
of supersession for such further term, not exceeding six months, as it may
consider necessary; or
(b) reconstitute the
Central Board or the Joint Board, as the case may be, by fresh nomination or
appointment, as the case may be, and in such case any person who vacated his
officer clause (a) of sub-section (2) shall not be deemed disqualified for
nomination or appointment :
Provided that the Central Government may at any
time before the expiration of the period of supersession, whether originally
specified under sub-section (1) or as extended under this sub-section, take
action under clause (b) of this sub-section.
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Water (Prevention and Control of Pollution) Act, 1974
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62
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Water (Prevention and Control of Pollution) Act, 1974
62. Power of State Government to Supersede State Board.
(1) If a any time the state Government is of
opinion -
(a) that the State
Board has persistently made default in the performance of the functions imposed
on it by or under this Act; or
(b) that circumstances
exist which render it necessary in the public interest so to do, the State
Government may, be notification in the Official Gazette, supersede the State
Board for such period, not exceeding one year, as may be specified in the
notification :
Provided that before issuing a notification
under this sub-section for the reasons mentioned in clause (a), the State
Government shall give a reasonable opportunity to the State Board to show cause
why it should not be superseded and shall consider the explanations and
objection, if any, of the State Board.
(2) Upon the publication of a notification
under sub-section (1) superseding the State Board, the provisions of
sub-sections (2) and (3) of section 61 shall apply in relation to the
supersession of the State Board as they apply in relation to the suppression of
the Central Board or a Joint Board by the Central Government.
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Water (Prevention and Control of Pollution) Act, 1974
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63
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Water (Prevention and Control of Pollution) Act, 1974
63. Power of Central Government to Make Rules.
(1) The Central Government may, simultaneously
with the constitution of the Central Board, make rules in respect of the matter
specified in sub-section (2) :
Provided that when the Central Board has been
constituted, no such rule shall be made, varied, amended or repealed without
consulting the Board.
(2) In particular, and without prejudice to
the generality of the foregoing power, such rules may provide for all or any of
the following matters, namely :-
(a) the terms and
conditions of service of the members (other than the chairman and
member-secretary) of the Central Board under sub-section (8) of section 5;
(b) the intervals and
the time and place at which meetings of the Central Board or of any committee
thereof constituted under this Act, shall be held and the procedure to be
followed at such meetings, including the quorum necessary for the transaction
of business under section 8, and under sub-section (2) of section 9;
(c) the fees and
allowances to be paid to such members of a committee of the Central Board as
are not members of the Board under sub-section (3) degree of section 9;
(d) the manner in
which and the purposes for which persons may be associated with the Central
Board under sub-section (1) of section 10 and the fees and allowances payable
to such persons;
(e) the terms and
conditions of service of the chairman and the member-secretary of the Central
Board under sub-section (9) of section 5 and under sub-section (1) of section
12;
(f) conditions subject
to which a person may be appointed as a consulting engineer to the Central
Board under sub-section (4) of section 12;
(g) the powers and
duties to be exercised and performed by the chairman and the member-secretary
of the Central Board;
(j) the form of the
report of the Central Board analyst under sub-section (1) section 22;
(k) the form of the
report of the Government analyst under sub-section (3) of section 22;
(l) form in which and
the time within which the budge of the Central Board may be prepared and
forwarded to the Central Government under section 38;
(ll) the form in which
the annual report of the Central Board may be prepared under section 39;
(m) the form in which
the accounts of the Central Board may be maintained under section 40;
(mm) the manner in
which notice of intention to make a complaint shall be given to the Central
Board or officer authorized by it under section 49;
(n) any other matter relating to the Central Board, including the powers, and
functions of that Board in relation to Union territories;
(o) any other matter
which has to be, or may be, prescribed.
(3) Every rules made by the Central Government
under this Act shall be laid, as soon as may be after it is made, before each
House of Parliament while it is in session for a total period of thirty days
which may be comprised in one session or in two or more successive sessions,
and if, before the expiry of the session immediately following the session or
the successive sessions aforesaid, both Houses agree in making any modification
in the rule or both House agree that the rule should not be made, the rule
shall thereafter have effect only in such modified form or be of no effect, as
the case may be; so however, that any such modification or annulment shall be
without prejudice to the validity of anything previously done under that rule.
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Water (Prevention and Control of Pollution) Act, 1974
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64
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Water (Prevention and Control of Pollution) Act, 1974
64. Power of State Government to Make Rules.
(1) The State Government may, simultaneously
with the constitution of the State Board, make rules to carry out the purposes
of this Act in respect of matters not falling within the purview of section 63
:
Provided that when the State Board has been
constituted, no such rule shall be made, varied, amended or repealed without
consulting that Board.
(2) In particular, and without prejudice to
the generality of the foregoing power, such rules may provide for all or any of
the following matters, namely :-
(a) the terms and
conditions of service of the members (other than the chairman and the
member-secretary) of the State Board under sub-section (8) of section 5;
(b) the time and place
of meetings of the State Board or of any committee of that Board constituted
under this Act and the procedure to be followed at such meeting, including the
quorum necessary for the transaction of business under section 8 and under
sub-section (2) of section 9;
(c) the fees and
allowances to be paid to such members of a committee of the State Board as are
not members of the Board under sub-section (3) of section 9.
(d) the manner in which and the purposes for which persons may be associated
with the State Board under sub-section (1) of section 10 and the fees and
allowances payable to such persons;
(e) the terms and
conditions of service of the chairman and the member-secretary of the State
Board under sub-section (9) of section 5 and under sub-section (1) of section
12;
(f) the conditions
subject to which a person may be appointed as a consulting engineer to the
State Board under sub-section (4) of section 12;
(g) the powers and
duties to be exercised and discharged by the chairman and the member-secretary
of the State Board;
(h) the form of the
notice referred to in section 21;
(i) the form of the
report of the State Board analyst under sub-section (3) of section 22;
(j) the form of the
report of the Government analyst under sub-section (3) of section 22;
(k) the form of
application for the consent of the State Board under sub-section (2) of section
25, and the particulars it may contain;
(l) the manner in
which inquiry under sub-section (3) of section 25 may be made in respect of an
application for obtaining consent of the State Board and the matters to be
taken into account in granting or refusing such consent;
(m) the form and manner in which appeals may be filed, the fees payable in
respect of such appeals and the procedure to be followed by the appellate
authority in disposing of the appeals under sub-section (3) of section 28;
(n) the form in which and the time within which the budget of the State Board
may be prepared and forwarded to the State Government under section 38;
(nn) the form in which the annual report of the State Board may be prepared
under section 39;
(o) the form in which
the accounts of the State Board may be maintained under sub-section (1) of
section
40;
(oo) the manner in
which notice of intention to make a complaint shall be given to the State Board
or officer authorized by it under section 49;
(p) any other matter
which has to be, or may be prescribed.
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Water (Prevention and Control of Pollution) Act, 1974
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7
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Water (Prevention and Control of Pollution) Act, 1974
7. Vacation of Seats by Members
If a member of a Board becomes subject to any
of the disqualifications specified in section 6, his seat shall become vacant.
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Water (Prevention and Control of Pollution) Act, 1974
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8
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Water (Prevention and Control of Pollution) Act, 1974
8. Meeting of Board.
A board shall meet at least once in every
three months and shall observe such rules of procedure in regard to the
transaction of business at its meetings as may be prescribed :
Provided that if, in the opinion of the chairman, any business of an
urgent nature is to be transacted, he may convene a meeting of the Board at
such time as he thinks fit for the aforesaid purpose.
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Water (Prevention and Control of Pollution) Act, 1974
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9
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Water (Prevention and Control of Pollution) Act, 1974
9. Constitution of Committees.
(1) A Board may constitute as many committees
consisting wholly of members or wholly of other persons or partly of members
and partly of other person, and for such purpose or purposes as it may think
fit.
(2) A committee constituted under this section
shall meet at such time and at such place, and shall observe such rules of
procedure in regard to the transaction of business at its meetings, as may be
prescribed.
(3) The members of a committee (other than the
members of the Board) shall be paid such fees and allowances, for attending its
meetings and for attending to any other work of the Board as may be prescribed.
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Water (Prevention and Control of Pollution) Cess Act, 1977
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1
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Water (Prevention & Control of Pollution) Cess Act, 1977
1. Short title, extent, application and
commencement
(1) This Act may be called the Water
(Prevention and Control of Pollution) Cess Act, 1977.
(2) It extends to the whole of India
except the State of Jammu and Kashmir .
(3) Subject to the provisions of sub-section
(2), it applies to all the States to which the Water (Prevention and Control of
Pollution) Act, 1974 (6 of 1974) applies and the Union
Territories .
(4) It shall come into force on such date as
the Central Government may, by notification in the Official Gazette, appoint.
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Water (Prevention and Control of Pollution) Cess Act, 1977
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10
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Water (Prevention & Control of Pollution) Cess Act, 1977
10. Interest payable for delay in payment of
cess
If any person carrying on any specified
industry or any local authority fails to pay any amount of cess payable under
section 3 to the State Government within the date specified in the order of
assessment made under section 6, such person or local authority, as the case
may be, shall be liable to pay 6[interest on the amount to be paid at the
rate of two per cent, for every month or part of a month comprised in the
period from the date on which such payment is due till such amount is actually
paid.]
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Water (Prevention and Control of Pollution) Cess Act, 1977
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11
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Water (Prevention & Control of Pollution) Cess Act, 1977
11. Penalty for non-payment of cess within the
specified time
If any amount of cess payable by any person
carrying on any specified industry or any local authority under section 3 is not
paid to the State Government within the date specified in the order of
assessment made under section 6, it shall be deemed to be in arrears and the
authority prescribed in this behalf may, after such inquiry as it deems fit,
impose on such person or, as the case may be, local authority, a penalty not
exceeding the amount of cess in arrears:
PROVIDED that before imposing any such penalty,
such person or, as the case may be, the local authority shall be given a
reasonable opportunity of being heard and if after such hearing the said
authority is satisfied that the default was for any good and sufficient reason,
no penalty shall be imposed under this section.
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Water (Prevention and Control of Pollution) Cess Act, 1977
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12
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Water (Prevention & Control of Pollution) Cess Act, 1977
12. Recovery of amount due under the Act
Any amount due under this Act (including any
interest or penalty payable under section 10 or section 11, as the case may be)
from any person carrying on any specified industry or from any local authority
may be recovered by the Central Government in the same manner as an arrear of
land revenue.
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Water (Prevention and Control of Pollution) Cess Act, 1977
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13
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Water (Prevention & Control of Pollution) Cess Act, 1977
13. Appeals
(1) Any person or local authority aggrieved by
an order of assessment made under section 6 or by an order imposing penalty
made under section 11 may, within such time as may be prescribed, appeal to
such authority in such form and in such manner as may be prescribed.
(2) Every appeal preferred under sub-section
(1) shall be accompanied by such fees as may be prescribed.
(3) After the receipt of an appeal under
sub-section (1), the Appellate Authority shall after giving the appellant an
opportunity of being heard in the matter, dispose of the appeal as
expeditiously as possible.
(4) Every order passed in appeal under this
section shall be final and shall not be called in question in any court of law.
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Water (Prevention and Control of Pollution) Cess Act, 1977
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14
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Water (Prevention & Control of Pollution) Cess Act, 1977
14. Penalty
(1) Whoever, being under an obligation to
furnish a return under this Act, furnishes any return knowing, or having reason
to believe, the same to be false shall be punishable with imprisonment which
may extend to six months or with fine which may extend to one thousand rupees
or with both.
(2) Whoever, being liable to pay cess under
this Act, willfully or intentionally evades or attempts to evade the payment of
such cess shall be punishable with imprisonment which may extend to six months
or with fine which may extend to one thousand rupees or with both.
(3) No court shall take cognizance of an
offence punishable under this section save on a complaint made by or under the
authority of the Central Government.
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Water (Prevention and Control of Pollution) Cess Act, 1977
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15
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Water (Prevention & Control of Pollution) Cess Act, 1977
15. Offences by companies
(1) Where an offence under this Act has been committed
by a company, every person who, at the time the offence was committed, was in
charge of, and was responsible to, the company for the conduct of the business
of the company, as well as the company, shall be deemed to be guilty of the
offence and shall be liable to be proceeded against and punished accordingly:
PROVIDED that nothing contained in this
sub-section shall render any person liable to any punishment, if he proves that
the offence was committed without his knowledge or that he exercised all due
diligence to prevent the commission of such offence.
(2) Notwithstanding anything contained in
sub-section (1), where an offence, under this Act has been committed by a
company and it is proved that the offence has been committed with the consent
or connivance of, or is attributable to any neglect on the part of, any
director, manager, secretary or other officer of the company, such director,
manager, secretary or other officer shall also be deemed to be guilty of that
offence and shall be liable to be proceeded against and punished accordingly.
Explanation: For the purposes of
this section-
(a) "company" means any body corporate and
includes a firm or other association of individuals; and
(b) "director", in relation to a
firm, means a partner in the firm.
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Water (Prevention and Control of Pollution) Cess Act, 1977
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16
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Water (Prevention & Control of Pollution) Cess Act, 1977
16. Power to amend Schedule I
(1) The Central Government may, by
notification in the Official Gazette add to Schedule I any industry having
regard to the consumption of water in the carrying on of such industry and the
consequent discharge thereof resulting in pollution of any stream and thereupon
Schedule I shall, subject to the provisions of sub-section (2), be deemed to be
amended accordingly.
(2) Every such notification shall be laid
before each House of Parliament, if it is sitting, as soon as may be after the
issue of the notification, and if it is not sitting, within seven days of its
re-assembly and the Central Government shall seek the approval of Parliament to
the notification by a resolution moved within a period of fifteen days
beginning with the day on which the notification is so laid before the House of
the People, and if Parliament makes any modification in the notification or
directs that the notification should cease to have effect, the notification
shall thereafter have effect only in such modified form or be of no effect, as
the case may be, but without prejudice to the validity of anything previously
done thereunder.
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Water (Prevention and Control of Pollution) Cess Act, 1977
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17
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Water (Prevention & Control of Pollution) Cess Act, 1977
17. Power to make rules
(1) The Central Government may make rules for
carrying out the purposes of this Act.
(2) Without prejudice to the generality of the
foregoing power, such rules may provide for all or any of the following
matters, namely,-
(a) the standards of
the meters to be affixed and the places at which such meters are to be affixed
under sub-section (1) of section 4;
(b) the returns to be
furnished under section 5, the form in which and the intervals at which such
returns are to be furnished, the particulars which such returns shall contain
and the officer or authority to whom or which such returns shall be furnished;
(c) the manner in
which and the time within which the cess collected shall be paid to the Central
Government under sub-section (4) of section 6;
(d) the date from which
any person or local authority liable to pay cess shall be entitled to the
rebate 1[and the maximum quantity of water in excess of consumption whereof any
person or local authority shall not be entitled to the rebate];
(e) the powers which
may be exercised by the officer or authority under section 9;
(f) the authority
which may impose penalty under section 11;
(g) the authority to
which an appeal may be filed under sub-section (1) of section 13 and the time
within which and the form and manner in which such appeal may be filed;
(h) the fees which
shall accompany an appeal under sub-section (2) of section 13; and
(i) any other matter
which has to be or may be prescribed.
(3) Every rule made under this Act, shall be
laid, as soon as may be after it is made, before each House of Parliament while
it is in session for a total period of thirty days which may be comprised in
one session or in two or more successive sessions and if, before the expiry of
the session immediately following the session or the successive sessions
aforesaid, both Houses agree in making any modification in the rule or both
Houses agree that the rule should not be made the rule shall thereafter have
effect only in such modified form or be of on effect, as the case may be; so,
however, that any such modification or annulment shall be without prejudice to
the validity of anything previously done under that rule.
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Water (Prevention and Control of Pollution) Cess Act, 1977
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2
|
Water (Prevention & Control of Pollution) Cess Act, 1977
2. Definitions
In this Act, unless the context otherwise
requires,-
(a) "local authority" means a
municipal corporation or a municipal council (by whatever name called) or a cantonment
board or by other body, entrusted with the duty of supplying water under the
law by or under which it is constituted;
(b) "prescribed" means prescribed by
rules made under this Act;
(c) "specified industry" means any
industry specified in Schedule I;
(d) words and expressions used but not defined
in this Act and defined in the Water (Prevention and Control of Pollution) Act,
1974 (6 of 1974) shall have the meanings respectively assigned to them in that
Act.
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Water (Prevention and Control of Pollution) Cess Act, 1977
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3
|
Water (Prevention & Control of Pollution) Cess Act, 1977
3. Levy and collection of cess
(1) There shall be levied and collected a cess
for the purposes of the Water (Prevention and Control of Pollution) Act, 1974
(6 of 1974) and utilization thereunder.
(2) The cess under sub-section (1) shall be
payable by-
(a) every person
carrying on any specified industry; and
(b) every local
authority, and shall be calculated on the basis of the water consumed by such
person or local authority, as the case may be, for any of the purposes
specified in column (1) of Schedule II, at such rate, not exceeding the rate
specified in the corresponding entry in column (2) thereof, as the Central
Government may, by notification in the Official Gazette, from time to time,
specify.
1[(2A) Where any person carrying on any
specified industry or any local authority consuming water for domestic purpose
liable to pay cess fails to comply with any of the provisions of section 25 of
the Water (Prevention and Control of Pollution) Act, 1974 (6 of 1974) or any of
the standards laid down by the Central Government under the Environment
(Protection) Act, 1986 (29 of 1986), cess shall be, notwithstanding anything
contained in sub-section (2) of this section, calculated and payable at such
rate, not exceeding the rate specified in column (3) of Schedule II, as the
Central Government may, by notification in the Official Gazette, from time to
time, specify.]
(3) Where any local authority supplies water
to any person carrying on any specified industry or to any other local
authority and such person or other local authority is liable to pay cess
2[under sub-section (2) or sub-section (2A)] in respect of the water so
supplied, then, notwithstanding anything contained 2[in those sub-sections],
the local authority first mentioned shall not be liable to any such cess in
respect of such water.
Explanation: For the purposes of
this section and section 4, "consumption of water" includes supply of
water.
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Water (Prevention and Control of Pollution) Cess Act, 1977
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4
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Water (Prevention & Control of Pollution) Cess Act, 1977
4. Affixing of meters
(1) For the purpose of measuring and recording
the quantity of water consumed, every person carrying on any specified industry
and every local authority shall affix meters of such standards and at such
places as may be prescribed and it shall be presumed that the quantity
indicated by the meter has been consumed by such person or local authority, as
the case may be, until the contrary is proved.
(2) Where any person or local authority fails
to affix any meter as required by sub-section (1), the Central Government
shall, after notice to such person or local authority, as the case may be,
cause such meter to be affixed and the cost of such meter together with the
cost for affixing the meter may be recovered from such person or local
authority by the Central Government in the same manner as an arrear of land
revenue.
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Water (Prevention and Control of Pollution) Cess Act, 1977
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5
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Water (Prevention & Control of Pollution) Cess Act, 1977
5. Furnishing of returns
3[(1)] Every person carrying on any specified
industry and every local authority, liable to pay the cess under section 3,
shall furnish such returns, in such form, at such intervals and containing such
particulars to such officer or authority, as may be prescribed.
3[(2)] If a person carrying on any specified
industry or a local authority, liable to pay the cess under section 3, fails to
furnish any return under sub-section (1), the officer or the authority shall
give a notice requiring such person or local authority to furnish such return
before such date as may be specified in the notice.]
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Water (Prevention and Control of Pollution) Cess Act, 1977
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6
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Water (Prevention & Control of Pollution) Cess Act, 1977
6. Assessment of cess
(1) The officer or authority to whom or which
the return has been furnished under section 5 shall, after making or causing to
be made such inquiry as he or it thinks fit and after satisfying himself or
itself that the particulars stated in the return are correct, by order, assess
the amount of cess payable by the concerned person carrying on any specified
industry or local authority, as the case may be.
4[(1A) If the return has not been furnished to
the officer or authority under sub-section (2) of section 5, he or it shall,
after making or causing to be made such inquiry as he or it thinks fit, by order,
assess the amount of cess payable by the concerned person carrying on any
specified industry or local authority, as the case may be.]
(2) An order of assessment made under
sub-section (1) 1[or sub-section (1A)] shall specify the date within which the
cess shall be paid to the State Government.
(3) A copy each of the order of assessment
made under sub-section (1) 1[or sub-section (1A)] shall be sent to the person
or, as the case may be, to the local authority concerned and to the State
Government.
(4) The State Government shall, through such
of its officers or authorities as may be specified by it in this behalf by
notification in the Official Gazette, collect the cess from the person or local
authority liable to pay the same and pay the amount so collected to the Central
Government in such manner and within such time as may be prescribed.
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Water (Prevention and Control of Pollution) Cess Act, 1977
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7
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Water (Prevention & Control of Pollution) Cess Act, 1977
7. Rebate
Where any person or local authority, liable to
pay the cess under this Act, installs any plant for the treatment of sewage or
trade effluent, such person or local authority shall from such date as may be
prescribed, be entitled to a rebate of 5[twenty five per cent], of the cess
payable by such person or, as the case may be, local authority:
1[PROVIDED that a person or local authority
shall not be entitled to any rebate, if he or if-
(a) consumes water in excess of the maximum
quantity as may be prescribed in this behalf for any specified industry or
local authority; or
(b) fails to comply with any of the provisions of section 25 of the Water (Prevention and Control of Pollution) Act, 1974 (6 of 1974) or any of the standards laid down by the Central Government under the Environment (Protection) Act, 1986 (29 of 1986).]
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Water (Prevention and Control of Pollution) Cess Act, 1977
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8
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Water (Prevention & Control of Pollution) Cess Act, 1977
8. Crediting proceeds of cess to Consolidated
Fund of India and application thereof
The proceeds of the cess levied under section
3 shall first be credited to the Consolidated Fund of India and the Central
Government may, if Parliament, by appropriation made by law in this behalf, so
provides, pay the Central Board and every State Board, from time to time, from
out of such proceeds, after deducting the expenses on collection, such sums of
money as it may think fit for being utilized under the Water (Prevention and
Control of Pollution) Act, 1974 (6 of 1974):
PROVIDED that while determining the sum of money
to be paid to any State Board under this section, the Central Government shall
have regard to the amount of cess collected by the State Government concerned
under sub-section (4) of section 6.
Explanation: For the purposes of
this section "State Board" includes a Joint Board, if any,
constituted under section 13 of the Water (Prevention and Control of Pollution)
Act, 1974 (6 of 1974).
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Water (Prevention and Control of Pollution) Cess Act, 1977
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9
|
Water (Prevention & Control of Pollution) Cess Act, 1977
9. Power of entry
Any officer or authority of the State
Government specially empowered in this behalf by that government may,-
(a) with such assistance, if any, as he or it
may think fit, enter at any reasonable time any place which he or it considers
it necessary to enter for carrying out the purposes of this Act including the
testing of the correctness of the meters affixed under section 4;
(b) do within such place anything necessary
for the proper discharge of his or its duties under this Act and
(c) exercise such other powers as may be
prescribed.
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Wealth-Tax Act, 1957
|
1
|
1. Short title, extent and commencement.
(1) This Act may be called the Wealth-tax Act, 1957. (2) It extends to the whole of India.
(3) It shall be deemed to have come into force on the 1st day of April, 1957.
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Wealth-Tax Act, 1957
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10
|
10. Instructions to subordinate authorities.
(1) The Board may, from time to time, issue such orders, instructions and directions to other wealth-tax authorities as it may deem fit for the proper administration of this Act, and such authorities and all other persons employed in the execution of this Act shall observe and follow such orders, instructions and directions of the Board:
Provided that no such orders, instructions or directions shall be issued
(a) so as to require any wealth-tax authority to make a particular assessment or to dispose of a particular case in a particular manner ; or
(b) so as to interfere with the discretion of the Deputy Commissioner (Appeals) or Commissioner (Appeals) in the exercise of his appellate functions.
(2) Without prejudice to the generality of the foregoing power,
(a) the Board may, if it considers it necessary or expedient so to do, for the purpose of proper and efficient management of the work of assessment and collection of revenue, issue, from time to time, (whether by way of relaxation of any of the provisions of sections 1[14, 15, 16, 17, 17B,] 18 and 35 or otherwise), general or special orders in respect of any class of cases, setting forth directions or instructions (not being prejudicial to assessees) as to the guidelines, principles or procedures to be followed by other wealth-tax authorities in the work relating to assessment or collection of revenue or the initiation of proceedings for the imposition of penalties and any such order may, if the Board is of opinion that it is necessary in the public interest so to do, be published and circulated in the prescribed manner for general information ;
(b) the Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorise any wealth-taxauthority, not being a Deputy Commissioner (Appeals) or Commissioner (Appeals), to admit an application or claim for any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified by or under this Act for making such application or claim and deal with the same on merits in accordance with law.]
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Wealth-Tax Act, 1957
|
11
|
11. Jurisdiction of Assessing Officers and power to transfer cases.
(1) The provisions of sections 124 and 127 of the Income-tax Act shall, so far as may be, apply for the purposes of this Act as they apply for the purposes of the Income-tax Act, subject to the modifications specified in sub-section(2).
(2) The modifications referred to in sub-section (1) shall be the following, namely:
(a) in section 124 of the Income-tax Act,
(i) in sub-section (3), references to the provisions of the Income-tax Act shall be construed as references to the corresponding provisions of the Wealth-tax Act;
(ii) sub-section (5) shall be omitted;
(b) in section 127 of the Income-tax Act, in the Explanation below sub-section 1[(4)], references to proceedings under the Income-tax Act shall be construed as including references to proceedings under the Wealth-tax Act.]
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Wealth-Tax Act, 1957
|
12
|
12.[Control of wealth-tax authorities.]
Omitted by s. 132, ibid. (w.e.f. 1-4-1988). Earlier substituted by Act 46 of 1964, s. 11 (w.e.f. 1-4-1965).
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Wealth-Tax Act, 1957
|
13
|
13. [Wealth-tax authorities to follow orders, etc., of the Board.]
Omitted by the Direct Tax Laws(Amendment) Act, 1987 (4 of 1988), s. 132 (w.e.f. 1-4-1988).
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Wealth-Tax Act, 1957
|
14
|
14. Return of wealth.
1[(1) Every person, if his net wealth or the net wealth of any other person in respect of which he is assessable under this Act on the valuation date exceeded the maximum amount which is not chargeable to wealth-tax, shall, on or before the due date, furnish a return of his net wealth or the net wealth of such other person as on that valuation date in the prescribed form and verified in the prescribed manner setting forth particulars of such net wealth and such other particulars as may be prescribed.
Explanation.
In this sub-section, "due date" in relation to an assessee under this Act shall be the same date as that applicable to an assessee under the Income-tax Act under the Explanation tosub-section (1) of section 139 of the Income-tax Act.
(2) Notwithstanding anything contained in any other provision of this Act, a return of net wealth which shows the net wealth below the maximum amount which is not chargeable to tax shall be deemed never to have been furnished:
Provided that this sub-section shall not apply to a return furnished in response to a notice under section 17.]
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Wealth-Tax Act, 1957
|
15
|
4[15. Return after due date and amendment of return.
If any person has not furnished a return within the time allowed under sub- section (1) of section 14 or under a notice issued under clause (i) ofsub-section (4) of section 16, or having furnished a return discovers any omission or wrong statement therein, he may furnish a return or a revised return, as the case may be, at any time before the expiry of one year from the end of the relevant assessment year or before the completion of the assessment, whichever is earlier:
1. Subs. by Act 4 of 1988, s. 133, for sub-sections (1) and (2) (w.e.f. 1-4-1989). Earlier these sub-sections amended by Act 58 of 1960, s. 3 and the Second Schedule (w.e.f. 26-12-1960), Act 46 of 1964, s. 14 (w.e.f. 1-4-1964), Act 19 of 1970, s. 26 (w.e.f.1-4-1970).
2. Sub-section (3) omitted by s. 133, ibid. (w.e.f. 1-4-1989).
3. Ins. by Act 17 of 2013, s. 62 (w.e.f. 1-6-2013).
4. Subs. by Act 4 of 1988, s. 134, for section 15 (w.e.f. 1-4-1989).
Provided that
(a) where such return or revised return relates to the assessment year commencing on the 1st day of April, 1987, or any earlier assessment year, it may be furnished at any time up to and inclusive of the 31st day of March, 1990 or before the completion of the assessment, whichever is earlier;
(b) where such return or revised return relates to the assessment year commencing on the 1st day of April, 1988, it may be furnished at any time up to and inclusive of the 31st day of March, 1991 or before the completion of the assessment, whichever is earlier.]
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Wealth-Tax Act, 1957
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16
|
3[16. Assessment.
4[(1) Where a return has been made under section 14 or section 15 or in response to a notice under clause (i) of sub-section (4),
(i) if any tax or interest is found due on the basis of such return, after adjustment of any amount paid by way of tax or interest, then, without prejudice to the provisions of sub-section (2), an intimation shall be sent to the assessee specifying the sum so payable, and such intimation shall be deemed to be a notice of demand issued under section 30 and all the provisions of this Act shall apply accordingly; and
(ii) if any refund is due on the basis of such return, it shall be granted to the assessee and an intimation to this effect shall be sent to the assessee:
Provided that except as otherwise provided in this sub-section, the acknowledgement of the return shall be deemed to be an intimation under this sub-section where either no sum is payable by the assessee or no refund is due to him:
Provided further that no intimation under this sub-section shall be sent after the expiry of two years from the end of the assessment year in which the net wealth was first assessable.]
1. Subs. by Act 4 of 1988, s. 136, for section 15B (w.e.f. 1-4-1989). Earlier it was inserted by Act 46 of 1964, s. 15 (w.e.f. 1-4-1965)which was later amended by Act 42 of 1970, s. 60 (w.e.f. 1-4-1971) and Act 41 of 1975, s. 89 (w.e.f. 1-4-1976).
2. Ins. by Act 36 of 1989, s. 27 (w.r.e.f. 1-4-1989).
3. Subs. by Act 4 of 1988, s. 138, for section 16 (w.e.f. 1-4-1989). Earlier section 16 was amended by Act 46 of 1964, s. 16 (w.e.f.1-4-1965).
4. Subs. by Act 27 of 1999, s. 92, for sub-section (1) (w.e.f. 1-6-1999). Earlier it was amended by Act 3 of 1989, s. 64 (w.e.f.1-4-1989) and Act 36 of 1989, s. 28 (w.r.e.f. 1-4-1989).
(2) 2[Where a return has been made under section 14 or section 15, or in response to a notice under clause (i) of sub-section (4) of this section, the Assessing Officer shall, if he] considers it necessary or expedient to ensure that the assessee has not understated the net wealth or has not underpaid the tax in any manner, 3[serve on the assessee] a notice requiring him, on a date to be specified therein, either to attend at the office of the Assessing Officer or to produce, or cause to be produced there, any evidence on which the assessee may rely in support of the return:
4[Provided that no notice under this sub-section shall be served on the assessee after the expiry of twelve months from the end of the month in which the return is furnished.]
(3) On the day specified in the notice issued under sub-section (2) or as soon afterwards as may be, after hearing such evidence as the assessee may produce and such other evidence as the Assessing Officer may require on specified points, and after taking into account all relevant material which he has gathered, the Assessing Officer shall, by order in writing, assess the net wealth of the assessee and determine the sum payable by him on the basis of such assessment.
(4) For the purposes of making an assessment under this Act, the Assessing Officer may serve, on any person who has made a return under section 14 or section 15 or in whose case the time allowed under sub-section (1) of section 14 for furnishing the return has expired, a notice requiring him, on a date to be specified therein,
(i) where such person has not made a return 5[within the time allowed under sub-section (1) of section 14] to furnish a return of his net wealth or the net wealth of any other person in respect of which he is assessable under this Act on the valuation date, in the prescribed form and verified in the prescribed manner, setting forth the particulars of such net wealth and such other particulars as may be prescribed, or
(ii) to produce or cause to be produced such accounts, records or other documents as the Assessing Officer may require.
(5) If any person,
(a) fails to make the return required under sub-section (1) of section 14 and has not made a return or a revised return under section 15, or
(b) fails to comply with all the terms of a notice issued under sub-section (2) or sub-section (4), the Assessing Officer, after taking into account, all relevant material which he has gathered, shall, after giving such person an opportunity of being heard, estimate the net wealth to the best of his judgment and determine the sum payable by the person on the basis of such assessment:
Provided that such opportunity shall be given by the Assessing Officer by serving a notice calling upon the person to show cause, on a date and time to be specified in the notice, why the assessment should not be completed to the best of his judgment:
Provided further that it shall not be necessary to give such opportunity in a case where a notice under sub-section (4) has been issued prior to the making of the assessment under this sub-section.]
1. Sub-section (1A) and (1B) omitted by Act 27 of 1999, s. 92 (w.e.f. 1-6-1999). Earlier sub-section (1A) inserted by Act 3 of 1989, s. 64 (w.e.f. 1-4-1989) and later amended by Act 36 of 1989, s. 28 (w.r.e.f. 1-4-1989). Sub-section (1B) inserted by Act 12 of 1990, s. 54 (w.r.e.f. 1-4-1989).
2. Subs. by Act 36 of 1989, s. 28, for "In a case referred to in sub-section (1), if the Assessing Officer" (w.r.e.f. 1-4-1989).
3. Subs. by s. 28, ibid., for "he shall server or the Assessee" (w.r.e.f. 1-4-1989).
4. Subs. by Act 49 of 1991, s. 74, for the proviso (w.e.f. 1-10-1991).
5. Subs. by Act 12 of 1990, s. 54, for "before the end of the relevant assessment year" (w.e.f. 1-4-1990).
1[(6) Where a regular assessment under sub-section (3) or sub-section (5) is made,
(a) any tax or interest paid by the assessee under sub-section (1) shall be deemed to have been paid towards such regular assessment ;
(b) if no refund is due on regular assessment or the amount refunded under sub-section (1) exceeds the amount refundable on regular assessment, the whole or the excess amount so refunded shall be deemed to be tax payable by the assessee and the provisions of this Act shall apply accordingly.
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Wealth-Tax Act, 1957
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17
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17. Wealth escaping assessment.
2[(1) If the Assessing Officer 3[has reason to believe] that the net wealth chargeable to tax in respect of which any person is assessable under this Act has escaped assessment for any assessment year (whether by reason of under- assessment or assessment at too low a
rate or otherwise), he may, subject to the other provisions of this section and section 17A, serve on such person a notice requiring him to furnish within such period, 4*** as may be specified in the notice, a return in the prescribed form and verified in the prescribed manner setting forth the net wealth in respect of which such person is assessable as on the valuation date mentioned in the notice, along with such other particulars as may be required by the notice, and may proceed to assess or reassess such net wealth and also any other net wealth chargeable to tax in respect of which such person is assessable, which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under this section for the assessment year concerned (hereafter in this section referred to as the relevant assessment year), and the provisions of this Act shall, so far as may be, apply as if the return were a return required to be furnished under section 14:
Provided that where an assessment under sub-section (3) of section 16 or this section has been made for the relevant assessment year, no action shall be taken under this section after the expiry of four years from the end of the relevant assessment year, unless any net wealth chargeable to tax has escaped assessment for such assessment year by reason of the failure on the part of the assessee to make a return under section 14 or section 15 or in response to a notice issued under sub-section (4) of section 16 or this section or to disclose fully and truly all material facts necessary for his assessment for that assessment year:
5[Provided further that the Assessing Officer shall, before issuing any notice under this sub-section,record his reasons for doing so:]
6[Provided also that nothing contained in the first proviso shall apply in a case where any net wealth in relation to any asset (including financial interest in any entity) located outside India chargeable to tax, has escaped assessment for any assessment year:]
7[Provided also that the Assessing Officer may assess or reassess such net wealth, other than the net wealth which is the subject matter of any appeal, reference or revision, which is chargeable to tax and has escaped assessment.]
Explanation.
Production before the Assessing Officer of account books or other evidence from which material evidence could with due diligence have been discovered by the Assessing Officer will not necessarily amount to disclosure within the meaning of the foregoing proviso.
1. Subs. by Act 4 of 1988, s. 127, for "Wealth-tax Officer" (w.e.f. 1-4-1988).
2. Subs. by s. 139, ibid., for sub-section (1) (w.e.f. 1-4-1989). Earlier it was amended by Act 46 of 1964, s. 17 (w.e.f. 1-4-1965).
3. Subs. by Act 3 of 1989, s. 66, for ", for reasons to be recorded by him in writing, is of the opinion" (w.e.f. 1-4-1989).
4. The words "not being less than thirty days," omitted by Act 32 of 2003, s. 100 (w.r.e.f. 1-4-1989).
5. Ins. by Act 3 of 1989, s. 66 (w.e.f. 1-4-1989).
6. Ins. by Act 23 of 2012, s. 116 (w.r.e.f. 1-7-2012).
7. Ins. by Act 18 of 2008, s. 60 (w.e.f. 1-4-2008).
(1A) No notice under sub-section (1) shall be issued for the relevant assessment year,
1[(a) if four years have elapsed from the end of the relevant assessment year, unless the case falls under clause (b) 2[or clause (c)];
(b) if four years, but not more than six years, have elapsed from the end of the relevant assessment year unless the net wealth chargeable to tax which has escaped assessment amounts to or is likely to amount to rupees ten lakhs or more for that year;]
2[(c) if four years, but not more than sixteen years, have elapsed from the end of the relevant assessment year unless the net wealth in relation to any asset (including financial interest in any entity) located outside India, chargeable to tax, has escaped assessment for any assessment year.]
3[Explanation 1].
For the purposes of sub-section (1) and sub-section (1A), the following shall also be deemed to be cases where net wealth chargeable to tax has escaped assessment, namely:
(a) where no return of net wealth has been furnished by the assessee although his net wealth or the net wealth of any other person in respect of which he is assessable under this Act on the valuation date exceeded the maximum amount which is not chargeable to wealth-tax;
(b) where a return of net wealth has been furnished by the assessee but no assessment has been made and it is noticed by the Assessing Officer that the assessee has understated the net wealth or has claimed excessive exemption or deduction in the return;
2[(c) where a person is found to have any asset (including financial interest in any entity) located outside India.]
2[Explanation 2.
For the removal of doubts, it is hereby clarified that the provisions of this section, as amended by the Finance Act, 2012, shall also be applicable for any assessment year beginning on or before the 1st day of April, 2012 (23 of 2012).]
(1B) (a) In a case where an assessment under sub-section (3) of section 16 or sub-section (1) of this section has been made for the relevant assessment year, no notice shall be issued under sub-section (1)4[by an Assessing Officer, who is below the rank of 5[Assistant Commissioner or Deputy Commissioner], unless the 6[Joint Commissioner] is satisfied, on the reasons recorded by such Assessing Officer, that it is a fit case for the issue of such notice]:
Provided that, after the expiry of four years from the end of the relevant assessment year, no such notice shall be issued unless the Chief Commissioner or Commissioner is satisfied, on the reasons recorded by the Assessing Officer aforesaid, that it is a fit case for the issue of such notice.
(b) In a case other than a case falling under clause (a), no notice shall be issued under sub-section(1) by an Assessing Officer, who is below the rank of 6[Joint Commissioner], after the expiry of four years from the end of the relevant assessment year, unless the 6[Joint Commissioner] is satisfied, on the reasons recorded by such Assessing Officer, that it is a fit case for the issue of such notice.]
7[Explanation.
For the removal of doubts, it is hereby declared that the Joint Commissioner, the Commissioner or the Chief Commissioner, as the case may be, being satisfied on the reasons recorded by the Assessing Officer about fitness of a case for the issue of notice, need not issue such notice himself.]
1. Subs. by Act 14 of 2001, s. 96, for clauses (a) and (b) (w.e.f. 1-6-2001).
2. Ins. by Act 23 of 2012, s. 116 (w.e.f. 1-7-2012).
3. The Explanation renumbered as Explanation 1 thereof by s. 116, ibid. (w.e.f. 1-7-2012).
4. Subs. by Act 12 of 1990, s. 55, for "except by an Assessing Officer of the rank of Assistant Commissioner or
Deputy Commissioner" (w.e.f. 1-4-1990).
5. Subs. by Act 21 of 1998, s. 66, for "Assistant Commissioner" (w.e.f. 1-10-1998).
6. Subs. by s. 66, ibid., for "Deputy Commissioner" (w.e.f. 1-10-1998).
7. Ins. by Act 18 of 2008, s. 60 (w.r.e.f. 1-10-1998).
1[(2) Nothing contained in this section limiting the time within which any proceeding for assessment or reassessment may be commenced, shall apply to an assessment or reassessment to be made on such person in consequence of or to give effect to any finding or direction contained in an order under section 23, 24, 25, 27 or 29 2[or by a Court in any proceedings under any other law]:
Provided that the provisions of this sub-section shall not apply in any case where any such assessment or reassessment relates to an assessment year in respect of which an assessment or reassessment could not have been made at the time the order which was the subject-matter of the appeal, reference or revision, as the case may be, was made by reason of any provision limiting the time within which any action for assessment or reassessment may be taken.]
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Wealth-Tax Act, 1957
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18
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4[18. Penalty for failure to furnish returns, to comply with notices and concealment of assets, etc.
(1) If the 5 [Assessing Officer], 6 [Deputy Commissioner (Appeals)], 7 [Commissioner (Appeals),] 8 [Chief Commissioner or Commissioner] or Appellate Tribunal in the course of any proceedings under this Act is satisfied that any person
(b) has 10 *** failed to comply with a notice under sub-section (2) or sub-section (4) of section 16; or
1. Ins. by Act 3 of 1989, s. 67 (w.e.f. 1-4-1989).
2. Subs. by Act 54 of 2003, s. 19, for "one and one-fourth per cent." (w.e.f. 8-9-2003). Earlier the quoted words were substituted by Act 14 of 2001, s. 98, for "two per cent." (w.e.f. 1-6-2001).
3. The Explanation omitted by Act 3 of 1989, s. 67 (w.e.f. 1-4-1989).
4. Restored by s. 95, ibid. (w.e.f. 1-4-1989). Earlier subs. by Act 4 of 1988, s. 142 (w.e.f. 1-4-1989) and also substituted by Act 46 of 1964, s. 18 (w.e.f. -1-4-1965).
5. Subs. by Act 4 of 1988, s. 127, for "Wealth-tax Officer" (w.e.f. 1-4-1988).
6. Subs. by s. 127, ibid., for "Appellate Assistant Commissioner" (w.e.f. 1-4-1988).
7. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
8. Subs. by Act 4 of 1988, s. 127, for "Commissioner" (w.e.f. 1-4-1988).
9. Clause (a) omitted by Act 3 of 1989, s. 68 (w.e.f. 1-4-1989). Earlier it was amended by Act 46 of 1986, s. 33 (w.e.f. 10-9-1986).
10. The words "without reasonable cause" omitted by Act 46 of 1986, s. 33 (w.e.f. 10-9-1986).
(c) has concealed the particulars of any assets or furnished inaccurate particulars of any assets or debts, the or it may, by order in writing, direct that such person shall pay by way of penalty
2[(ii) in the cases referred to in clause (b), in addition to the amount of wealth-tax payable by him, a sum which shall not be less than one thousand rupees but which may extend to twenty-five thousand rupees for each such failure;]
3[(iii) in the cases referred to in clause (c), in addition to any wealth-tax payable by him, a sum which shall not be less than, but which shall not exceed five times, the amount of tax sought to be evaded by reason of the concealment of particulars of any assets or the furnishing of inaccurate particulars in respect of any assets or debts:
4[Provided that in the cases referred to in clause (b), no penalty shall be imposable if the person proves that there was a reasonable cause for the failure referred to in that clause.]
Explanation 1.
For the purposes of clause (iii) of this sub-section, the expression "the amount of tax sought to be evaded"
(a) in a case to which Explanation 3 applies, means the tax on the net wealth assessed ;
(b) in any other case, means the difference between the tax on the net wealth assessed and the tax that would have been chargeable had the net wealth assessed been reduced by the amount which represents the value of any assets in respect of which particulars have been concealed or inaccurate particulars have been furnished and of any debts in respect of which inaccurate particulars have been furnished.
Explanation 2.
Where in respect of any facts material to the computation of the net wealth of any person under this Act,
(A) such person fails to offer an explanation or offers an explanation which is found by the 5[Assessing Officer] or the 6 [Deputy Commissioner (Appeals)] 7 [or the Commissioner (Appeals)]8[or the Commissioner] to be false, or
(B) such person offers an explanation which he is 9[not able to substantiate and fails to prove that such explanation is bona fide and that all the facts relating to the same and material to the computation of his net wealth have been disclosed by him,] then, the amount added or disallowed in computing the net wealth of such person as a result thereof shall, for the purposes of clause (c) of this sub-section, be deemed to represent the value of the assets in respect of which particulars have been concealed.
1. Clause (i) omitted by Act 3 of 1989, s. 68 (w.e.f. 1-4-1989). Earlier it was substituted by Act 41 of 1975, s. 91 (w.e.f. 1-4-1976).
2. Subs. by s. 68, ibid., for clause (ii) (w.e.f. 1-4-1989). Earlier it was substituted by Act 41 of 1975, s. 91 (w.e.f. 1-4-1976).
3. Subs. by Act 41 of 1975, s. 91, for clause (iii) and the Explanations (w.e.f. 1-4-1975). Earlier clause (iii) and the Explanationswere substituted by Act 19 of 1968, s. 32 (w.e.f. 1-4-1968).
4. Subs. by Act 3 of 1989, s. 68, for the proviso (w.e.f. 1-4-1989). Earlier it was inserted by Act 46 of 1986, s. 33 (w.e.f. 10-9-1986).
5. Subs. by Act 4 of 1988, s. 127, for "Wealth-tax Officer" (w.e.f. 1-4-1988).
6. Subs. by s. 127, ibid., for "Appellate Assistant Commissioner" (w.e.f. 1-4-1988).
7. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
8. Ins. by Act 20 of 2002, s. 110 (w.e.f. 1-6-2002).
9. Subs. by Act 46 of 1986, s. 33, for "not able to substantiate" (w.e.f. 10-9-1986).
2[Explanation 3.
Where any person 3*** fails, without reasonable cause, to furnish within the period specified in sub-section (1) of section 17A, a return of his net wealth which he is required to furnish under section 14 in respect of any assessment year commencing on or after the 1st day of April, 1989, and until the expiry of the period aforesaid, no notice has been issued to him under clause (i) ofsub-section (4) of section 16 or sub-section (1) of section 17 and the Assessing Officer or the Deputy Commissioner (Appeals) or the Commissioner (Appeals) is satisfied that in respect of such assessment year such person has assessable net wealth, then, such person shall, for the purposes of clause (c) of this sub-section, be deemed to have concealed the particulars of his assets or furnished inaccurate particulars of any assets or debts in respect of such assessment year, notwithstanding that such person furnishes a return of his net wealth at any time after the expiry of either of the periods aforesaid applicable to him in pursuance of a notice under section 17.]
Explanation 4.
Where the value of any asset returned by any person is less than seventy per cent. of the value of such asset as determined in an assessment under section 16 or section 17, such person shall be deemed to have furnished inaccurate particulars of such asset within the meaning of clause (c) of this sub-section, unless he proves that the value of the asset as returned by him is the correct value.]
4[Explanation 5.
Where in the course of a search under section 37A, the assessee is found to be the owner of any money, bullion, jewellery or other valuable article or thing (hereafter in this Explanationreferred to as assets) and the assessee claims that such assets represent or form part of his net wealth,
(a) on any valuation date falling before the date of the search, but the return in respect of the net wealth on such date has not been furnished before the date of the search or, where such return has been furnished before the said date, such assets have not been declared in such return; or
(b) on any valuation date falling on or after the date of the search,
then, notwithstanding that such assets are declared by him in any return of net wealth furnished on or after the date of the search, he shall, for the purposes of imposition of a penalty under clause (c) ofsub-section (1) of this section, be deemed to have concealed the particulars of such assets or furnished inaccurate particulars of such assets, 5[unless
(1) such assets are recorded,
(i) in a case falling under clause (a), before the date of the search; and
(ii) in a case falling under clause (b), on or before such date, in the books of account, if any, maintained by him or such assets are otherwise disclosed to the 6[Chief Commissioner or Commissioner] before the said date; or
(2) he, in the course of the search, makes a statement under sub-section (4) of section 37A that any money, bullion, jewellery or other valuable article or thing found in his possession or under his control, forms part of his net wealth which has not been disclosed so far in his return of net wealth to be furnished before the expiry of the time specified in sub-section (1) of section 14, and also specifies in the statement the manner in which such net wealth has been acquired and pays the tax, together with interest, if any, in respect of such net wealth].]
1. The proviso omitted by Act 46 of 1986, s. 33 (w.e.f. 10-9-1986).
2. Subs. by Act 3 of 1989, s. 68, for Explanation 3 (w.e.f. 1-4-1989).
3. The words "who has not previously been assessed under this Act" omitted by Act 20 of 2002, s. 110 (w.e.f. 1-4-2003).
4. Ins. by Act 67 of 1984, s. 57 (w.e.f. 1-10-1984).
5. Subs. by Act 46 of 1986, s. 33, for certain words (w.e.f. 10-9-1986).
6. Subs. by Act 4 of 1988, s. 127, for "Commissioner" (w.e.f. 1-4-1988).
1[Explanation 6.
Where any adjustment is made in the wealth declared in the return under the proviso to clause (a) of sub-section (1) of section 16 and additional wealth-tax charged under that section, the provisions of this sub-section shall not apply in relation to the adjustments so made.]
2[(1A) Where any amount is added or disallowed in computing the net wealth of an assessee in any order of assessment or reassessment and the said order contains a direction for initiation of penalty proceedings under clause (c) of sub-section (1), such an order of assessment or reassessment shall be deemed to constitute satisfaction of the Assessing Officer for initiation of the penalty proceedings under the said clause (c).]
(2) No order shall be made under sub-section (1) unless the person concerned has been given a reasonable opportunity of being heard.
4 [(3) No order imposing a penalty under sub-section (1) shall be made, (i) by the Income-tax Officer, where the penalty exceeds ten thousand rupees; (ii) by the 5 [Assistant Commissioner or Deputy Commissioner], where the penalty exceeds twenty thousand rupees, except with the prior approval of the 6 [Joint Commissioner].]
(4) A 8[Deputy Commissioner (Appeals)], 9[a Commissioner (Appeals),] a 10[Chief Commissioner or Commissioner] or the Appellate Tribunal on making an order under this section imposing a penalty, shall forthwith send a copy of the same to the 11[Assessing Officer.]
12[(5) No order imposing a penalty under this section shall be passed
(i) in a case where the assessment to which the proceedings for imposition of penalty relate is thesubject-matter of an appeal to the Deputy Commissioner (Appeals) or the Commissioner (Appeals) under section 23 or an appeal to the Appellate Tribunal under sub-section (2) of section 24, after the expiry of the financial year in which the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed, or six months from the end of the month in which the order of the Deputy Commissioner (Appeals) or the Commissioner (Appeals) or, as the case may be, the Appellate Tribunal is received by the Chief Commissioner or Commissioner, whichever is later ;
(ii) in a case where the relevant assessment is the subject-matter of revision under sub-section(2) of section 25, after the expiry of six months from the end of the month in which such order of revision is passed;
1. Ins. by Act 3 of 1989, s. 68 (w.e.f. 1-4-1989).
2. Ins. by Act 18 of 2008, s. 62 (w.r.e.f. 1-4-1989). Earlier sub-section (1) was inserted by Act 32 of 1971, s. 33 (w.e.f. 1-4-1972)which was later omitted by Act 41 of 1975, s. 91 (w.e.f. 1-4-1976).
3. Sub-sections (2A) and (2B) omitted by Act 41 of 1975, s. 91 (w.e.f. 1-4-1976). Earlier these sub-sections were inserted by Act 15 of 1965, s. 20 (w.e.f. 11-9-1965).
4. Subs. by Act 3 of 1989, s. 68, for sub-section (3) (w.e.f. 1-4-1989).
5. Subs. by Act 21 of 1998, s. 66, for "Assistant Commissioner" (w.e.f. 1-10-1998).
6. Subs. by s. 66, ibid. for "Deputy Commissioner" (w.e.f. 1-10-1998).
7. Sub-section (3A) omitted by Act 3 of 1989, s. 68 (w.e.f. 1-4-989).
8. Subs. by Act 4 of 1988, s. 127, for "Appellate Assistant Commissioner" (w.e.f. 1-4-1988).
9. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
10. Subs. by Act 4 of 1988, s. 127, for "Commissioner" (w.e.f. 1-4-1988).
11. Subs. by s. 127, ibid., for "Wealth-tax Officer" (w.e.f. 1-4-1988).
12. Subs. by Act 3 of 1989, s. 68, for sub-section (5) (w.e.f. 1-4-1989).
(iii) in any other case, after the expiry of the financial year in which the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed, or six months from the end of the month in which action for imposition of penalty is initiated, whichever period expires later.
Explanation.
In computing the period of limitation for the purposes of this section,
(i) any period during which the immunity granted under section 22H remained in force;
(ii) the time taken in giving an opportunity to the assessee to be reheard under the proviso to section 39; and
(iii) any period during which a proceeding under this section for the levy of penalty is stayed by an order or injunction of any court, shall be excluded.
(6) The provisions of this section as they stood immediately before their amendment by the Direct Tax Laws (Amendment) Act, 1989 (3 of 1989) shall apply to and in relation to any assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment year and references in this section to the other provisions of this Act shall be construed as references to those provisions as for the time being in force and applicable to the relevant assessment year.]
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Wealth-Tax Act, 1957
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19
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19. Tax of deceased person payable by legal representative.
(1) Where a person dies, his executor, administrator or other legal representative shall be liable to pay out of the estate of the deceased person, to the extent to which the estate is capable of meeting the charge, the wealth-taxassessed as payable by such person, or any sum, which would have been payable by him under this Act if he had not died.
(2) Where a person dies without having furnished a return under the provisions of section 14 or after having furnished a return which the 2[Assessing Officer] has reason to believe to be incorrect or incomplete, the 2[Assessing Officer] may make an assessment of the net wealth of such person and determine the wealth-tax payable by the person on the basis of such assessment, and for this purpose may, by the issue of the appropriate notice which would have had to be served upon the deceased person if he had survived, require from the executor, administrator or other legal representative of the deceased person any accounts, documents or other evidence which might under the provisions of section 16 have been required from the deceased person.
(3) The provisions of sections 14, 15 and 17 shall apply to an executor, administrator or other legal representative as they apply to any person referred to in those sections.
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Wealth-Tax Act, 1957
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2
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2. Definitions.
In this Act, unless the context otherwise requires,
3[(b) "Appellate Tribunal" means the Appellate Tribunal constituted under section 252 of theIncome-tax Act;
(c) "assessee" means a person by whom wealth-tax or any other sum of money is payable under this Act, and includes
(i) every person in respect of whom any proceeding under this Act has been taken for the determination of wealth-tax payable by him or by any other person or the amount of refund due to him or such other person;
(ii) every person who is deemed to be an assessee under this Act;
(iii) every person who is deemed to be an assessee in default under this Act;
4[(ca) "Assessing Officer" means the Deputy Commissioner of Income-tax or the Assistant Commissioner or the Income-tax Officer who is vested with the relevant jurisdiction by virtue of directions or orders issued under sub-section (1) or sub-section (2) of section 120 or any other
provision of the Income-tax Act which apply for the purposes of wealth-tax under section 8 of this Act and also the 5[Additional Commissioner or] 6[Additional Director or] Joint Commissioner who is directed under clause (b) of sub-section (4) of the said section 120 to exercise or perform all or any of the powers and functions conferred on or assigned to the Assessing Officer under that Act;]
7[(cb)] "assessment" includes reassessment;
(d) "assessment year" means a period of twelve months commencing on the 1st day of April, every year;]
Subject to verification and confirmation by the Department.
1. This Act has been extended with modifications to Dadra and Nagar Haveli, Goa, Daman and Diu, and Pondicherry by Regulation 3 of 1963, s. 3(1) and Schedule (w.e.f. 1-4-1963).
2. Clause (a) omitted by Act 4 of 1988, s. 128 (w.e.f. 1-4-1988). Earlier clause (a) amended by Act 26 of 1988, s. 88 (w.e.f.1-4-1988)
3. Subs. by Act 46 of 1964, s. 2, for clauses (b), (c) and (d) (w.e.f. 1-4-1965).
4. Subs. by Act 21 of 1998, s. 67, for clause (ca) (w.e.f. 1-10-1998). Earlier clause (ca) was inserted by Act 4 of 1988, s. 128 (w.e.f. 1-4-1988) and amended by Act 26 of 1988, s. 88 (w.e.f. 1-4-1988).
5. Ins. by Act 22 of 2007, s. 83 (w.r.e.f. 1-6-1994).
6. Ins. by s. 83, ibid. (w.r.e.f. 1-10-1996).
7. Clause (ca) re-lettered as clause (cb) thereof by Act 4 of 1988, s. 128 (w.e.f. 1-4-1988).
1[(e) "assets" includes property of every description, movable or immovable, but does not include,
(1) in relation to the assessment year commencing on the 1st day of April, 1969, or any earlier assessment year
(i) agricultural land and growing crops, grass or standing trees on such land;
(ii) any building owned or occupied by a cultivator of, or receiver of rent or revenue out of, agricultural land:
Provided that the building is on or in the immediate vicinity of the land and is a building which the cultivator or the receiver of rent or revenue by reason of his connection with the land requires as a dwelling house or a store-house or an out-house;
(iii) animals;
(iv) a right to any annuity in any case where the terms and conditions relating thereto preclude the commutation of any portion thereof into a lump sum grant;
(v) any interest in property where the interest is available to an assessee for a period not exceeding six years from the date the interest vests in the assessee;
(2) in relation to the assessment year commencing on the 1st day of April, 1970, or any subsequent assessment year 2[but before the 1st day of April, 1993]
(i) animals;
(ii) a right to 3[any annuity (not being an annuity purchased by the assessee or purchased by any other person in pursuance of a contract with the assessee)] in any case where the terms and conditions relating thereto preclude the commutation of any portion thereof into a lump sum grant;
(iii) any interest in property where the interest is available to an assessee for a period not exceeding six years from the date the interest vests in the assessee:]
4[Provided that in relation to the assessment year commencing on the 1st day of April, 1981, 5[and the assessment year commencing on the 1st day of April, 1982], this sub-clauseshall have effect subject to the modification that for item (i) thereof, the following item shall be substituted, namely:
"(i) (a) agricultural land other than land comprised in any tea, coffee, rubber or cardamom plantation;
(b) any building owned or occupied by a cultivator of, or receiver of rent or revenue out of, agricultural land other than land comprised in any tea, coffee, rubber or cardamom plantation:
Provided that the building is on or in the immediate vicinity of the land and is a building which the cultivator or the receiver of the rent or revenue by reason of his connection with the land requires as a dwelling-house or a store-house or an out-house;
(c) animals:
1. Subs. by Act 14 of 1969, s. 24, for clause (e) (w.e.f. 1-4-1969).
2. Ins. by Act 18 of 1992, s. 89 (w.e.f. 1-4-1993).
3. Subs. by Act 20 of 1974, s. 14, for "any annuity" (w.e.f. 1-4-1975).
4. Subs. by Act 44 of 1980, s. 36, for "Provided that" (w.e.f. 1-4-1981).
5. Subs. by Act 14 of 1982, s. 33, for "or any subsequent assessment year" (w.e.f. 1-4-1983).
1[Provided further that in relation to the assessment year commencing on the 1st day of April, 1983 or any subsequent assessment year, this sub-clause shall have effect subject to the modification that for item (i) thereof, the following item shall be substituted, namely:
(i) (a) agricultural land and growing crops (including fruits on trees), grass or standing trees on such land;
(b) one building or one group of buildings owned or occupied by a cultivator of, or receiver of rent or revenue out of, agricultural land:
Provided that such buildings or group of buildings is on or in the immediate vicinity of the land and is a building which the cultivator or the receiver of rent or revenue by reason of his connection with the land requires as store-house or for keeping livestock;
(c) animals:]
2[3[Provided also that]] in relation to the State of Jammu and Kashmir*, thissub-clause shall have effect subject to the modification that for the assets specified in 4[item (i)] of this sub-clause, the assets specified in 5[items (i) to (iii)] ofsub-clause (1) shall be substituted and the other provisions of this Act shall be construed accordingly;]
6[(ea) "assets", in relation to the assessment year commencing on the 1st day of April, 1993, or any subsequent assessment year, means
7[(i) any building or land appurtenant thereto (hereinafter referred to as "house"), whether used for residential or commercial purposes or for the purpose of maintaining a guest house or otherwise including a farm house situated within twenty-five kilometres from local limits of any municipality (whether known as Municipality, Municipal Corporation or by any other name) or a Cantonment Board, but does not include
(1) a house meant exclusively for residential purposes and which is allotted by a company to an employee or an officer or a director who is in whole-time employment, having a gross annual salary of less than 8[ten lakh rupees];
(2) any house for residential or commercial purposes which forms part of stock-in-trade;
(3) any house which the assessee may occupy for the purposes of any business or profession carried on by him;
(4) any residential property that has been let-out for a minimum period of three hundred days in the previous year;
(5) any property in the nature of commercial establishments or complexes;]
(ii) motor cars (other than those used by the assessee in the business of running them on hire or as stock-in-trade);
1. Ins. by Act 14 of 1982, s. 33 (w.e.f. 1-4-1983).
2. Added by Act 19 of 1970, s. 26 (w.r.e.f. 1-4-1969)
3. Subs. by Act 14 of 1982, s. 33, for "Provided further that" (w.e.f. 1-4-1983).
4. Subs. by Act 20 of 1974, s. 14, for "items (i) to (iii)" (w.e.f. 1-4-1975).
5. Subs. by s. 14, ibid., for "items (i) to (v)" (w.e.f. 1-4-1975).
6. Ins. by Act 18 of 1992, s. 89 (w.e.f. 1-4-1993).
7. Subs. by Act 21 of 1998, s. 67, for sub-clause (i) (w.e.f. 1-4-1999). Earlier sub-clause (i) was substituted by Act 33 of 1996, s. 56 (w.e.f 1-4-1997).
8. Subs. by Act 23 of 2012, s. 115, for "five lakh rupees" (w.e.f. 1-4-2013).
*. Vide notification No. S.O. 3912(E), dated 30th October, 2019, this Act is made applicable to the Union territory of Jammu and Kashmir and the Union territory of Ladakh.
(iii) jewellery, bullion, furniture, utensils or any other article made wholly or partly of gold, silver, platinum or any other precious metal or any alloy containing one or more of such precious metals:
Provided that where any of the said assets is used by the assessee as stock-in-trade, such asset shall be deemed as excluded from the assets specified in this sub-clause;
(iv) yachts, boats and aircrafts (other than those used by the assessee for commercial purposes);
(v) urban land;
(vi) cash in hand, in excess of fifty thousand rupees, of individuals and Hindu undivided families and in the case of other persons any amount not recorded in the books of account.
Explanation 1[1].
For the purposes of this clause,
(a) "jewellery" includes
(i) ornaments made of gold, silver, platinum or any other precious metal or any alloy containing one or more of such precious metals, whether or not containing any precious or semi- precious stones, and whether or not worked or sewn into any wearing apparel;
(ii) precious or semi-precious stones, whether or not set in any furniture, utensils or other article or worked or sewn into any wearing apparel;
2[(b) "urban land" means land situate
(i) in any area which is comprised within the jurisdiction of a municipality (whether known as a municipality, municipal corporation, notified area committee, town area committee, town committee, or by any other name) or a cantonment board and which has a population of not less than ten thousand; or
(ii) in any area within the distance, measured aerially,
(I) not being more than two kilometres, from the local limits of any municipality or cantonment board referred to in sub-clause (i) and which has a population of more than ten thousand but not exceeding one lakh; or
(II) not being more than six kilometres, from the local limits of any municipality or cantonment board referred to in sub-clause (i) and which has a population of more than one lakh but not exceeding ten lakh; or
(III) not being more than eight kilometres, from the local limits of any municipality or cantonment board referred to in sub-clause (i) and which has a population of more than ten lakh, but does not include land classified as agricultural land in the records of the Government and used for agricultural purposes or land on which construction of a building is not permissible under any law for the time being in force in the area in which such land is situated or the land occupied by any building which has been constructed with the approval of the appropriate authority or any unused land held by the assessee for industrial purposes for a period of two years from the date of its acquisition by him or any land held by the assessee as stock-in-trade for a period of ten years from the date of its acquisition by him.
1. Explanation renumbered as Explanation 1 thereof by Act 27 of 1999, s. 91 (w.e.f. 1-4-2000).
2. Subs. by Act 17 of 2013, s. 61, for clause (b) (w.e.f. 1-4-2014).
Explanation.
For the purposes of clause (b) of Explanation 1, "population" means the population according to the last preceding census of which the relevant figures have been published before the date of valuation.]]
1[Explanation 2.
For the removal of doubts, it is hereby declared that "jewellery" does not include the Gold Deposit Bonds issued under the Gold Deposit Scheme, 1999 notified by the Central Government;]
(f) "Board" means the 2[Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)];
4[(h) "company" shall have the meaning assigned to it in clause (17) of section 2 of theIncome-tax Act;]
5[(ha) "co-operative society" means a co-operative society registered under the Co-operativeSocieties Act, 1912 (2 of 1912), or under any other law for the time being in force in any State for the registration of co-operative societies;]
(i) "executor" means an executor or administrator of the estate of a deceased person;
7[(ia) "High Court", in relation to the Union territories of Dadra and Nagar Haveli and Goa, Daman and Diu, means the High Court at Bombay;]
8[(j) "Income-tax Act" means the Income-tax Act, 1961 (43 of 1961);]
10[(ka) "India" means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and subsoil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (80 of 1976), and the air space above its territory and territorial waters;]
12[(lb) "legal representative" has the meaning assigned to it in clause (11) of section 2 of the Code of Civil Procedure, 1908 (5 of 1908);]
1. Ins. by Act 27 of 1999, s. 91 (w.e.f. 1-4-2000).
2. Subs. by Act 54 of 1963, s. 5, for "Central Board of Revenue constituted under the Central Board of Revenue Act, 1924 (4 of 1924)" (w.e.f. 1-1-1964).
3. Clauses (g) and (gg) omitted by Act 4 of 1988, s. 128 (w.e.f. 1-4-1988).
4. Subs. by s. 128, ibid., for clause (h) (w.e.f. 1-4-1989)
5. Ins. by Act 16 of 1972, s. 44 (w.r.e.f. 1-4-1957).
6. Clause (hb) omitted by Act 4 of 1988, s. 128 (w.e.f. 1-4-1988). Earlier clause (hb) inserted by Act 46 of 1964, s. 2 (w.e.f.1-4-1965) and later amended by Act 16 of 1972, s. 44 (w.e.f. 1-4-1965).
7. Ins. by the Taxation Laws (Extension to Union Territories) Regulation, 1963 (3 of 1963) (w.e.f. 1-4-1963).
8. Subs. by Act 46 of 1964, s. 2, for clause (j) (w.e.f. 1-4-1965).
9. Clause (k) omitted by Act 4 of 1988, s. 128 (w.e.f. 1-4-1988).
10. Subs. by Act 22 of 2007, s. 83, for clause (ka) (w.r.e.f. 25-8-1976). Earlier clause (ka) inserted by the Taxation Laws (Extension to Union Territories) Regulation, 1963 (3 of 1963) (w.e.f. 1-4-1963).
11. Clauses (l) and (la) omitted by Act 4 of 1988, s. 128 (w.e.f. 1-4-1988). Earlier clause (la) inserted by Act 46 of 1964, s. 2 (w.e.f. 1-4-1965).
12. Ins. by Act 46 of 1964, s. 2 (w.e.f. 1-4-1965).
1[(lc) "maximum marginal rate" means the rate of wealth-tax applicable in relation to the highest slab of wealth in the case of an individual as specified in Part I of Schedule I;]
2[(ld) "National Tax Tribunal" means the National Tax Tribunal established under section 3 of the National Tax Tribunal Act, 2005 (49 of 2005);]
(m) "net wealth" means the amount by which the aggregate value computed in accordance with the provisions of this Act of all the assets, wherever located, belonging to the assessee on the valuation date, including assets required to be included in his net wealth as on that date under this Act, is in excess of the aggregate value of all the debts owed by the assessee 3[on the valuation date which have been incurred in relation to the said assets;]
(n) "prescribed" means prescribed by rules made under this Act;
(o) "principal officer", used with reference to a company, means the secretary, manager, managing agent or managing director of the company, and includes any person connected with the management of the affairs of the company upon whom the 4[Assessing Officer] has served a notice of his intention of treating him as the principal officer thereof;
5[(oa) "public servant" has the same meaning as in section 21 of the Indian Penal Code (45 of 1860);
6[(oaa) "registered valuer" means a person registered as a valuer under section 34AB;]
(ob) "regular assessment" means the assessment made under 7[sub-section (3) or sub-section(5) of section 16];]
(p) "Ruler" means a Ruler as defined in clause (22) of article 366 of the Constitution;
(q) "valuation date", in relation to any year for which an assessment is to be made under this Act, means the last day of the previous year as defined in 8 [section 3] of the Income-tax Act, if an assessment were to be made under that Act for that year:
9[Provided that
(ii) in the case of a person who is not an assessee within the meaning of the Income-tax Act, the valuation date for the purposes of this Act shall be the 31st day of March immediately preceding the assessment year;
(iii) where an assessment is made in pursuance of section 19A, the valuation date shall be the same valuation date as would have been adopted in respect of the net wealth of the deceased if he were alive;]
1. Ins. by Act 4 of 1988, s. 128 (w.e.f. 1-4-1989).
2. Shall stand inserted (date to be notified) by Act 49 of 2005, s. 30 and the Schedule. This amendment has been struck down by the Supreme Court's Order dated 25th September, 2014 in the Madras Bar Association Vs. Union of India.
3. Subs. by Act 18 of 1992, s. 89, for certain words (w.e.f. 1-4-1993).
4. Subs. by Act 4 of 1988, s. 127, for "Wealth-tax Officer" (w.e.f. 1-4-1988).
5. Ins. by Act 46 of 1964, s. 2 (w.e.f. 1-4-1965).
6. Ins. by Act 45 of 1972, s. 7 (w.e.f. 15-11-1972).
7. Subs. by Act 12 of 1990, s. 51, for "section 16" (w.r.e.f. 1-4-1989).
8. Subs. by Act 46 of 1964, s. 2, for "clause (11) of section 2" (w.e.f. 1-4-1965).
9. Subs. by s. 2, ibid., for the proviso (w.e.f. 1-4-1965).
10. Clause (i) omitted by Act 4 of 1988, s. 128 (w.e.f. 1-4-1989).
1[(r) "Valuation Officer" means a person appointed as a Valuation Officer under section 12A, and includes a Regional Valuation Officer, a District Valuation Officer and an Assistant Valuation Officer;]
2[(s) the expressions "Chief Commissioner, Director-General, Commissioner, Commissioner (Appeals), Director, Additional Director of Income-tax, Additional Commissioner of Income-tax,Joint Director, Joint Commissioner of Income-tax, Deputy Director, Deputy Commissioner, Assistant Commissioner, Assistant Director, Income-tax Officer, Inspector of Income-tax and Tax Recovery Officer" shall have the meanings respectively assigned to them under section 2 of theIncome-tax Act.]
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Wealth-Tax Act, 1957
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20
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20. Assessment after partition of a Hindu undivided family.
(1) Where, at the time of making an assessment, it is brought to the notice of the 1[Assessing Officer] that a partition has taken place among the members of a Hindu undivided family, and the 1[Assessing Officer], after inquiry, is satisfied that the joint family property has been partitioned as a whole among the various members or group of members in definite portions, he shall record an order to that effect and shall make assessment on the net wealth of the undivided family as such for the assessment year or years, including the year relevant to the previous year in which the partition has taken place, if the partition has taken place on the last day of the previous year and each member or group of members shall be liable jointly and severally for the tax assessed on the net wealth of the joint family as such.
(2) Where the 1[Assessing Officer] is not so satisfied, he may, by order, declare that such family shall be deemed for the purposes of this Act to continue to be a Hindu undivided family liable to be assessed as such.
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Wealth-Tax Act, 1957
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21
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21. Assessment when assets are held by courts of wards, administrators-general, etc.
(1)1[Subject to the provisions of sub-section (1A), in the case of assets chargeable to tax under this Act], which are held by a court of wards or an administrator-general or an official trustee or any receiver or manager or any other person, by whatever name called, appointed under any order of a court to manage property on behalf of another, or any trustee appointed under a trust declared by a duly executed instrument in writing, whether testamentary or otherwise (including a trustee under a valid deed of wakf), the wealth-tax shall be levied upon and recoverable from the court of wards, administrator-general, official trustee, receiver, manager or trustee, as the case may be, in the like manner and to the same extent as it would be leviable upon and recoverable from the person 2[on whose behalf or for whose benefit] the assets are held, and the provisions of this Act shall apply accordingly.
3[Explanation.
A trust which is not declared by a duly executed instrument in writing (including a valid deed of wakf) shall be deemed, for the purposes of this sub-section, to be a trust declared by a duly executed instrument in writing if a statement in writing, signed by the trustee or trustees, setting out the purpose or purposes of the trust, particulars as to the trustee or trustees, the beneficiary or beneficiaries and the trust property, is forwarded to the 4[Assessing Officer],
(i) where the trust has been declared before the 1st day of June, 1981, within a period of three months from that day; and
(ii) in any other case, within three months from the date of declaration of the trust.]
5[(1A) Where the value or aggregate value of the interest or interests of the person or persons on whose behalf or for whose benefit such assets are held falls short of the value of any such assets, then, in addition to the wealth-tax leviable and recoverable under sub-section (1), the wealth-tax shall be levied upon and recovered from the court of wards, administrator-general, official trustee, receiver, manager or other person or trustee aforesaid in respect of the value of such assets, to the extent it exceeds the value or aggregate value of such interest or interests, as if such excess value were the net wealth of an individual who is a citizen of India and resident in India for the purposes of this Act, and
(i) at the rates specified in Part I of Schedule I; or
(ii) at the rate of three per cent., whichever course would be more beneficial to the revenue.]
(2) Nothing contained in sub-section (1) shall prevent either the direct assessment of the person 2[on whose behalf or for whose benefit] the assets above referred to are held, or the recovery from such person of the tax payable in respect of such assets.
(3) Where the guardian or trustee of any person being a minor, lunatic or idiot 6*** holds any assets 7[on behalf or for the benefit of such beneficiary], the tax under this Act shall be levied upon and recoverable from such guardian or trustee, as the case may be, in the like manner and to the same extent as it would be leviable upon and recoverable from any such beneficiary if of full age, of sound mind and in direct ownership of such assets.
1. Subs. by Act 44 of 1980, s. 40, for "In the case of assets chargeable to tax under this Act" (w.e.f. 1-4-1980).
2. Subs. by Act 46 of 1964, s. 20, for "on whose behalf" (w.e.f. 1-4-1965).
3. Ins. by Act 16 of 1981, s. 26 (w.e.f. 1-4-1981).
4. Subs. by Act 4 of 1988, s. 127, for "Wealth-tax Officer" (w.e.f. 1-4-1988).
5. Ins. by Act 44 of 1980, s. 40 (w.e.f. 1-4-1980).
6. The brackets and words "(all of which persons are hereinafter in this sub-section included in the term "beneficiary") omitted by Act 46 of 1964, s. 20 (w.e.f. 1-4-1965).
7. Subs. by s. 20, ibid., for "on behalf of such beneficiary" (w.e.f. 1-4-1965).
1[(4) 2[Notwithstanding anything contained in the foregoing provisions of this section], where the shares of the persons on whose behalf or for whose benefit any such assets are held are indeterminate or unknown, the wealth-tax shall be levied upon and recovered from the court of wards, administrator- general, official trustee, receiver, manager, or other person aforesaid 3[, as the case may be, in the like manner and to the same extent as it would be leviable upon and recoverable from an individual who is a citizen of India and resident in India] for the purposes of this Act, and
(a) at the rates specified in Part I of 4[Schedule I] 5***; or
(b) at the rate of 6[three per cent.],
whichever course would be more beneficial to the revenue:
Provided that in a case where
(i) such assets are held 7[under a trust declared by any person by will and such trust is the only trust so declared by him]; or
8[(ia) none of the beneficiaries has net wealth exceeding the amount not chargeable to wealth-taxin the case of an individual who is a citizen of India and resident in India for the purposes of this Act or is a beneficiary under any other trust; or]
(ii) such assets are held under a trust created before the 1st day of March, 1970, by a non- testamentary instrument and the 9 [Assessing Officer] is satisfied, having regard to all the circumstances existing at the relevant time, that the trust was created bona fide exclusively for the benefit of the relatives of the settlor or where the settlor is a Hindu undivided family, exclusively for the benefit of the members of such family, in circumstances where such relatives or members were mainly dependent on the settlor for their support and maintenance; or
(iii) such assets are held by the trustees on behalf of a provident fund, superannuation fund, gratuity fund, pension fund or any other fund created bona fide by a person carrying on a business or profession exclusively for the benefit of persons employed in such business or profession,
wealth-tax shall be charged at the rates specified in Part I of 4[Schedule I] 5***.]
8[Explanation 1.
For the purposes of this sub-section, the shares of the persons on whose behalf or for whose benefit any such assets are held shall be deemed to be indeterminate or unknown unless the shares of the persons on whose behalf or for whose benefit such assets are held on the relevant valuation date are expressly stated in the order of the court or instrument of trust or deed of wakf, as the case may be, and are ascertainable as such on the date of such order, instrument or deed.]
1. Subs. by Act 19 of 1970, s. 26, for sub-section (4) (w.e.f. 1-4-1971). Earlier it was amended by Act 46 of 1964,
s. 20 (w.e.f. 1-4-1965).
2. Subs. by Act 16 of 1981, s. 26, for "Notwithstanding anything contained in this section" (w.e.f. 1-4-1981).
3. Subs. by Act 44 of 1980, s. 40, for "as if the persons on whose behalf or for whose benefit assets are held were an individual who is a citizen of India and resident in India" (w.e.f. 1-4-1980).
4. Subs. by Act 66 of 1976, s. 27, for "the Schedule" (w.e.f. 1-4-1977).
5. The words "in the case of an individual" omitted by Act 32 of 1971, s. 34 (w.e.f. 1-4-1972).
6. Subs. by Act 44 of 1980, s. 40, for "one and one-half per cent." (w.e.f. 1-4-1980).
7. Subs. by s. 40, ibid., for "under a trust declared by him" (w.e.f. 1-4-1980).
8. Ins. by Act s. 40, ibid. (w.e.f. 1-4-1980).
9. Subs. by Act 4 of 1988, s. 127, for "Wealth-tax Officer" (w.e.f. 1-4-1988).
1[ 2 [Explanation 2].
Notwithstanding anything contained in section 5, in computing the net wealth3[for the purposes of this sub-section or sub-section (4A) in any case, not being a case referred to in the proviso to this sub-section], any assets referred to in clauses (xv), (xvi), (xxii), (xxiii), (xxiv), (xxv),(xxvi), (xxvii), (xxviii) and (xxix) of sub-section (1) of that section shall not be excluded.]
4[(4A) Notwithstanding anything contained in this section, where the assets chargeable to tax under this Act are held by a trustee under an oral trust, the wealth-tax shall be levied upon and recovered from such trustee in the like manner and to the same extent as it would be leviable upon and recoverable from an individual who is a citizen of India and resident in India for the purposes of this Act, and
(a) at the rates specified in Part I of Schedule I; or
(b) at the rate of three per cent., whichever course would be more beneficial to the revenue.
Explanation.
For the purposes of this sub-section, "oral trust" means a trust which is not declared by a duly executed instrument in writing (including a valid deed of wakf) and which is not deemed under the Explanation to sub-section (1) to be a trust declared by a duly executed instrument in writing.]
5[(5) Any person who pays any sum by virtue of the provisions of this section in respect of the net wealth of any beneficiary, shall be entitled to recover the sum so paid from such beneficiary, and may retain out of any assets that he may hold on behalf or for the benefit of such beneficiary, an amount equal to the sum so paid.
Explanation.
In this section, the term "beneficiary" means any person including a minor, lunatic or idiot on whose behalf or for whose benefit assets are held by any other person.]
6[(6) Nothing contained in this section shall apply to and in relation to any assessment for the assessment year commencing on the 1st day of April, 1993 or any subsequent assessment year.]
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Wealth-Tax Act, 1957
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22
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22. Assessment of persons residing outside India.
(1) Where the person liable to tax under this Act resides outside India, the tax may be levied upon and recovered from his agent, and the agent shall be deemed to be, for all the purposes of this Act, the assessee in respect of such tax.
(2) Any person employed by or on behalf of a person referred to in sub-section (1) or through whom such person is in the receipt of any income, profits or gains, or who is in possession or has custody of any asset of such person and upon whom the 2[Assessing Officer] has caused a notice to be served of his intention of treating him as the agent of such person shall, for the purposes of sub-section(1), be deemed to be the agent of such person.
4[(3) No person shall be deemed to be the agent of any person residing outside India unless he has had an opportunity of being heard by the 2[Assessing Officer] as to his being treated as such.
(4) Any agent, who, as such, pays any sum under this Act, shall be entitled to recover the sum so paid from the person on whose behalf it is paid or to retain out of any moneys that may be in his possession or may come to him in his capacity as such agent, an amount equal to the sum so paid.
(5) Any agent, or any person who apprehends that he may be assessed as an agent, may retain out of any money payable by him to the person residing outside India on whose behalf he is liable to pay tax (hereinafter in this section referred to as the principal), a sum equal to his estimated liability under this section, and in the event of any disagreement between the principal and such agent or person, as to the amount to be so retained, such agent or person may secure from the 2[Assessing Officer] a certificate stating the amount to be so retained pending final settlement of the liability, and the certificate so obtained shall be his warrant for retaining that amount.
(6) The amount recoverable from such agent or person at the time of final settlement shall not exceed the amount specified in such certificate, except to the extent to which such agent or person may at such time have in his hands additional assets of the principal.
(7) Notwithstanding anything contained in this section, any arrears of tax due from a person residing outside India may be recovered also in accordance with the provisions of this Act from any assets of such person which are or may at any time come within India.]
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Wealth-Tax Act, 1957
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23
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23. Appeal to the 3 [Deputy Commissioner (Appeals)] from orders of 1[Assessing Officer.]
(1) 4[Subject to the provisions of sub-section (1A), any person],
(a) objecting to the amount of 5[net wealth] determined under this Act ; or
(b) objecting to the amount of wealth-tax determined as payable by him under this Act ; or
1. Subs. by Act 4 of 1988, s. 127, for "Wealth-tax Officer" (w.e.f. 1-4-1988).
2. Subs. by Act 22 of 2007, s. 92, for section 22K (w.e.f. 1-6-2007). Earlier it was amended by Act 11 of 1987, s. 86 (w.e.f.1-6-1987).
3. Subs. by Act 4 of 1988, s. 127, for "Appellate Assistant Commissioner" (w.e.f. 1-4-1988).
4. Subs. by Act 29 of 1977, s. 39 and the Fifth Schedule, for "Any person" (w.e.f. 10-7-1978).
5. Subs. by Act 46 of 1964, s. 22, for "his net wealth" (w.e.f. 1-4-1965).
(c) denying his liability to be assessed under this Act ; or
1[(d) objecting to any penalty imposed by the Assessing Officer under section 18 2***; or]
(e) objecting to any order of the 3[Assessing Officer] under sub-section (2) of section 20; or
(f) objecting to any penalty imposed by the 3[Assessing Officer] under the provisions of4[section 221] of the Income-tax Act as applied under section 32 for the purposes of wealth-tax;5[or]
5[(g) objecting to any order made by the 3[Assessing Officer] under section 22 treating him as the agent of a person residing outside India; or
(h) objecting to any order of the 3[Assessing Officer] under section 35 having the effect of enhancing the assessment or reducing a refund or refusing to allow the claim made by the assessee under the said section; or
6[(ha) objecting to any order of the Valuation Officer under section 35 having the effect of enhancing the valuation of any asset or refusing to allow the claim made by the assessee under the said section; or] may appeal to the 8[Deputy Commissioner (Appeals)] 9[before the 1st day of June, 2000,] against the assessment or order, as the case may be, in the prescribed form and verified in the prescribed manner.
10[(1A) Notwithstanding anything contained in sub-section (1), any person,
(a) objecting to the amount of net wealth determined under this Act or objecting to the amount of wealth-tax determined as payable by him under this Act or denying his liability to be assessed under this Act, where the net wealth determined on assessment made under section 16 exceeds fifteen lakh rupees; or
11[12[(b) objecting to any penalty imposed under sub-section (1) of section 18 with the previous approval of the Deputy Commissioner as specified in sub-section (3) of that section; or]
(c) objecting to any assessment or order referred to in clauses (a) to (h) (both inclusive) of sub- section (1), where such assessment or order has been made by the Deputy Commissioner in exercise of the powers or functions conferred on or assigned to him under section 8 or section 11; or
(d) objecting to any penalty imposed by the Deputy Director or the Deputy Commissioner under section 18A; or]
1. Subs. by Act 4 of 1988, s. 146, for clause (d) (w.e.f. 1-4-1989). Earlier it was amended by Act 46 of 1964, s. 22 (w.e.f.1-4-1964).
2. The words "as it stood immediately before the 1st day of April, 1989 or under section. 18 as amended by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)" omitted by Act 3 of 1989, s. 71 (w.e.f. 1-4-1989).
3. Subs. by Act 4 of 1988, s. 127, for "Wealth-tax Officer" (w.e.f. 1-4-1988).
4. Subs. by Act 46 of 1964, s. 22, for "sub-section (1) of section 46" (w.e.f. 1-4-1965).
5. Ins. by s. 22, ibid. (w.e.f. 1-4-1965).
6. Ins. by Act 45 of 1972, s. 11 (w.e.f. 1-1-1973).
7. Clause (i) omitted by Act 4 of 1988, s. 146 (w.e.f. 1-4-1989). Earlier it was amended by Act 45 of 1972, s. 11 (w.e.f. 1-1-1973).
8. Subs. by s. 127, ibid., for "Appellate Assistant Commissioner" (w.e.f. 1-4-1988).
9. Ins. by Act 10 of 2000, s. 72 (w.e.f. 1-6-2000).
10. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
11. Subs. by Act 4 of 1988, s. 146, for clauses (b), (c) and (d) (w.e.f. 1-4-1989).
12. Subs. by Act 3 of 1989, s. 71, for clause (b) (w.e.f. 1-4-1989).
(e) objecting to an order made by an 1[Assessing Officer] in the case of such persons or classes of persons as the Board may, having regard to the nature of the cases, the complexities involved and other relevant considerations, direct, may appeal to the Commissioner (Appeals) 2[before the 1st day of June, 2000,] against the assessment or order, as the case may be, in the prescribed form and verified in the prescribed manner.
2[(1AA) Notwithstanding anything contained in sub-section (1), every appeal filed, on or after the 1st day of October, 1998, but before the 1st day of June, 2000, before the Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending shall stand transferred to the Commissioner (Appeals) and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was on that day.]
3[(1B) Notwithstanding anything contained in sub-section (1), the Board or the Director General or Chief Commissioner or Commissioner, if so authorised by the Board, may, by order in writing, transfer any appeal which is pending before a Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending, to the Commissioner (Appeals) if the Board or, as the case may be, the Director General, Chief Commissioner or Commissioner (at the request of the appellant or otherwise) is satisfied that it is necessary or expedient so to do having regard to the nature of the case, the complexities involved and other relevant considerations and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was before it was so transferred:
Provided that the appellant may demand that before proceeding further with the appeal or matter, the previous proceeding or any part thereof be re-opened or that he be reheard.]]
(2) An appeal shall be presented within thirty days of the receipt of the notice of demand relating to the assessment or penalty objected to, or the date on which any order objected to, is communicated to him, but the 4[Deputy Commissioner (Appeals)] 5[or, as the case may be, the Commissioner (Appeals)] may admit an appeal after the expiration of the period aforesaid if he is satisfied that the appellant had sufficient cause for not presenting the appeal within that period.
6[(2A) Where a return has been filed by an assessee, no appeal under this section shall be admitted unless at the time of filing of the appeal he has paid the tax due on the net wealth returned by him.
(3) The 4[Deputy Commissioner (Appeals)] 5[or, as the case may be, the Commissioner (Appeals)] shall fix a day and place for the hearing of the appeal and may, from time to time, adjourn the hearing.
8[(3A) If the valuation of any asset is objected to in an appeal under clause (a) of sub-section (1) 5[or of sub-section (1A)], the 4[Deputy Commissioner (Appeals)] 5[or, as the case may be, the Commissioner (Appeals)] shall,
(a) in a case where such valuation has been made by a Valuation Officer under section 16A, give such Valuation Officer an opportunity of being heard;
1. Subs. by Act 4 of 1988, s. 127, for "Wealth-ta Officer" (w.e.f. 1-4-1988).
2. Ins. by Act 10 of 2000, s. 72 (w.e.f. 1-6-2000).
3. Subs. by Act 4 of 1988, s. 146, for sub-sections (1B) and (1C) (w.e.f. 1-4-1989). Earlier sub-section (1B) was inserted by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978) and sub-section (1C) was inserted by Act 21 of 1979, s. 25 (w.e.f.1-6-1979).
4. Subs. by s. 127, ibid., for "Appellate Assistant Commissioner" (w.e.f. 1-4-1988).
5. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
6. Ins. by Act 41 of 1975, s. 94 (w.e.f. 1-10-1975).
7. The proviso omitted by Act 4 of 1988, s. 146 (w.e.f. 1-4-1989).
8. Ins. by Act 45 of 1972, s. 11 (w.e.f. 1-1-1973).
(b) in any other case, on a request being made in this behalf by the 1[Assessing Officer], give an opportunity of being heard to any Valuation Officer nominated for the purpose by the 1[Assessing Officer].]
(4) The 2[Deputy Commissioner (Appeals)] 3[or, as the case may be, the Commissioner (Appeals)] may
(a) at the hearing of an appeal, allow an appellant to go into any ground of appeal not specified in the grounds of appeal;
(b) before disposing of an appeal, make such further inquiry as he thinks fit or cause further inquiry to be made by the 4[1[Assessing Officer] or, as the case may be, the Valuation Officer].
(5) In disposing of an appeal, the 2[Deputy Commissioner (Appeals)] 3[or, as the case may be, the Commissioner (Appeals)] may pass such order as he thinks fit which may include an order enhancing the assessment or penalty:
Provided that no order enhancing the assessment or penalty shall be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement.
5[(5A) In disposing of an appeal, the 2[Deputy Commissioner (Appeals)] 3[or, as the case may be, the Commissioner (Appeals)] may consider and decide any matter arising out of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised before the2[Deputy Commissioner (Appeals)] 3[or, as the case may be, the Commissioner (Appeals)] by the appellant.
(5B) The order of the 2[Deputy Commissioner (Appeals)] 3[or, as the case may be, the Commissioner (Appeals)] disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.]
(6) A copy of every order passed by the 2[Deputy Commissioner (Appeals)] 3[or, as the case may be, the Commissioner (Appeals)] under this section shall be forwarded to the appellant and the 6 [Chief Commissioner or Commissioner].
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Wealth-Tax Act, 1957
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24
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24. Appeal to the Appellate Tribunal from orders of the 3[Deputy Commissioner (Appeals)].
4 [(1) An assessee objecting to an order passed by the 3[Deputy Commissioner (Appeals)], 5 [or the Commissioner (Appeals)] under section 18 or section 18A or section 23 6 [, section 23A] or sub-section(2) of section 37 7*** may appeal to the Appellate Tribunal within sixty days of the date on which the order is communicated to him.]
(2) The Commissioner may, if he is not satisfied as to the correctness of any order passed by 8[a Commissioner (Appeals) under sub-section (10) of section 23A], direct the 9[Assessing Officer] to appeal to the Appellate Tribunal against such order, and such appeal may be made at any time before the expiry of sixty days of the date on which the order is communicated to the Commissioner.
1. Ins. by Act 27 of 1999, s. 93 (w.e.f. 1-6-1999).
2. Ins. by Act 18 of 2008, s. 64 (w.e.f. 1-4-2008).
3. Subs. by Act 4 of 1988, s. 127, for "Appellate Assistant Commissioner" (w.e.f. 1-4-1988).
4. Subs. by Act 41 of 1975, s. 95, for sub-section (1) (w.e.f. 1-4-1976). Earlier it was substituted by Act 46 of 1964, s. 23 (w.e.f. 1-4-1965).
5. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
6. Ins. by Act 21 of 1998, s. 70 (w.e.f. 1-10-998).
7. The words, figures and letter ", or to an order passed by the Inspecting Assistant Commissioner under section 18A" omitted by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
8. Subs. by Act 21 of 1998, s. 70, for "a Deputy Commissioner (Appeals) or a Commissioner (Appeals) under section 23" (w.e.f. 1-10-1998). Earlier it was amended by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978) and later by Act 4 of 1988, s. 127 (w.e.f. 1-4-1988).
9. Subs. by Act 4 of 1988, s. 127, for "Wealth-tax Officer" (w.e.f. 1-4-1988).
1[(2A) The 2[Assessing Officer] or the assessee, as the case may be, on receipt of notice that an appeal against the order of 3[*** the Commissioner (Appeals)] has been preferred under sub-section (1) or sub- section (2) by the other party, may, notwithstanding that he may not have appealed against such order or any part thereof, within thirty days of the receipt of the notice, file a memorandum ofcross-objections verified in the prescribed manner, against any part of the order of 3[*** the Commissioner (Appeals)] and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (1) or sub-section (2).]
4[(3) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross- objections after the expiry of the relevant period referred to in sub-section (1) or sub-section (2) or sub- section (2A), if it is satisfied that there was sufficient cause for not presenting it within that period.]
(4) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, except in the case of an appeal referred to in sub-section (2), be accompanied by a fee of 5[one thousand rupees]:
6[Provided that in the case of an appeal not relatable to net wealth as computed by the Assessing Officer, the appeal shall be accompanied by a fee of five hundred rupees.]
(5) The Appellate Tribunal may, after giving both parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, and any such orders may include an order enhancing the assessment or penalty:
7[Provided that if the valuation of any asset is objected to, the Appellate Tribunal shall,
(a) in a case where such valuation has been made by a Valuation Officer under section 16A, also give such Valuation Officer an opportunity of being heard;
(b) in any other case, on a request being made in this behalf by the 2[Assessing Officer], give an opportunity of being heard also to any Valuation Officer nominated for the purpose by the
2[Assessing Officer]:
Provided further that] no order enhancing an assessment or penalty shall be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement.
6[(5A) In every appeal, the Appellate Tribunal, where it is possible, may hear and decide such appeal within a period of four years from the end of the financial year in which such appeal is filed undersub-section (1) 8[or sub-section (2)].
(5B) The cost of any appeal to the Appellate Tribunal shall be at the discretion of that Tribunal.]
(9) A copy of every order passed by the Appellate Tribunal under this section shall be forwarded to the assessee and the Commissioner.
1. Ins. by Act 46 of 1964, 23 (w.e.f. 1-4-1965).
2. Subs. by Act 4 of 1988, s. 127, for "Wealth-tax Officer" (w.e.f. 1-4-1988).
3. The words and brackets "the Deputy Commissioner (Appeals) or" omitted by Act 21 of 1998, s. 70 (w.e.f. 1-10-1998). Earlier it was amended by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978) and by Act 4 of 1988, s. 127 (w.e.f. 1-4- 1988).
4. Subs. by Act 46 of 1964, s. 23, for sub-section (3) (w.e.f. 1-4-1965).
5. Subs. by Act 21 of 1998, s. 70, for "two hundred rupees" (w.e.f. 1-10-1998).
6. Ins. by Act 27 of 1999, s. 94 (w.e.f. 1-6-1999).
7. Subs. by Act 45 of 1972, s. 12, for "Provided that" (w.e.f. 1-1-1973).
8. Ins. by Act 10 of 2000, s. 73 (w.e.f. 1-6-2000).
9. Sub-sections (6), (7), (8), (8A) and (8B) omitted by Act 45 of 1972, s. 12 (w.e.f. 1-1-1973). Earlier these sub-sections were substituted by Act 46 of 1964, s. 23 (w.e.f. 1-4-1965).
(10) Save as provided in section 27 1[or section 27A], any order passed by the Appellate Tribunal on appeal shall be final.
(11) The provisions of 2[sub-sections (1), (4) and (5) of section 255] of the Income-tax Act shall apply to the Appellate Tribunal in the discharge of its functions under this Act as they apply to it in the discharge of its functions under the Income-tax Act.
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Wealth-Tax Act, 1957
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25
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25. Powers of Commissioner to revise orders of subordinate authorities.
(1) The Commissioner may, either of his own motion or on application made by an assessee in this behalf, call for the record of any proceeding under this Act in which an order has been passed by any authority subordinate to him, and may make such inquiry, or cause such enquiry to be made, and, subject to the provisions of this Act, pass such order thereon, not being an order prejudicial to the assessee, as the Commissioner thinks fit:
Provided that the Commissioner shall not revise any order under this sub-section in any case
(a) where an appeal against the order lies to the 3[Deputy Commissioner (Appeals)] 4[or to the Commissioner (Appeals)] or to the Appellate Tribunal, the time within which such appeal can be made has not expired or in the case of an appeal 4[to the Commissioner (Appeals) or] to the Appellate Tribunal the assessee has not waived his right of appeal;
(b) where the order is the subject of an appeal before the 3[Deputy Commissioner (Appeals)]4[or the Commissioner (Appeals)] or the Appellate Tribunal;
(c) where the application is made by the assessee for such revision, unless
(i) the application is accompanied by a fee of twenty-five rupees; and
(ii) the application is made within one year from the date of the order sought to be revised or within such further period as the Commissioner may think fit to allow on being satisfied that the assessee was prevented by sufficient cause from making the application within that period; and
(d) where the order is sought to be revised by the Commissioner of his own motion, if such order is made more than one year previously.
Explanation.
For the purposes of this sub-section,
(a) the 3[Deputy Commissioner (Appeals)] shall be deemed to be an authority subordinate to the Commissioner; and
(b) an order by the Commissioner declining to interfere shall be deemed not to be an order prejudicial to the assessee.
(2) Without prejudice to the provisions contained in sub-section (1), the Commissioner may call for and examine the record of any proceeding under this Act, and if he considers that any order passed therein by an 5[Assessing Officer] is erroneous in so far as it is prejudicial to the interests of revenue, he may, after giving the assessee an opportunity of being heard, and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment or cancelling it and directing a fresh assessment.
1. Ins. by Act 27 of 1999, s. 94 (w.e.f. 1-6-1999).
2. Subs. by Act 46 of 1964, s. 23, for "sub-sections (5), (7) and (8) of section 5A" (w.e.f. 1-4-1965).
3. Subs. by Act 4 of 1988, s. 127, for "Appellate Assistant Commissioner" (w.e.f. 1-4-1988).
4. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
5. Subs. by Act 4 of 1988, s. 127, for "Wealth-tax Officer" (w.e.f. 1-4-1988).
1[Explanation.
For the removal of doubts, it is hereby declared that, for the purposes of thissub-section,
(a) an order passed 2[on or before or after the 1st day of June, 1988,] by the Assessing Officer shall include an order made by the 3 [Joint Commissioner] in exercise of the powers or in the performance of the functions of an Assessing Officer conferred on or assigned to him under orders or directions issued by the Board or by the Chief Commissioner or Director General or Commissioner authorised by the Board in this behalf under section 120 of the Income-tax Act read with section 8 of this Act;
(b) "record", 4[shall include and shall be deemed always to have included] all records relating to any proceeding under this Act available at the time of examination by the Commissioner;
(c) where any order referred to in this sub-section and passed by the Assessing Officer had been the subject matter of any appeal 2[filed on or before or after the 1st day of June, 1988], the powers of the Commissioner under this sub-section shall extend 2[and shall be deemed always to have extended] to such matters as had not been considered and decided in such appeal.]
5[(3) No order shall be made under sub-section (2) after the expiry of two years 6[from the end of the financial year in which the order sought to be revised was passed].
Explanation.
In computing the period of limitation for the purposes of sub-section (3), the time taken in giving an opportunity to the assessee to be reheard under the proviso to section 39 and any period during which any proceeding under this section is stayed by an order or injunction of any court shall be excluded.
7[(3A) On every application made by an assessee for revision under sub-section (1), an order shall be passed by the Commissioner within one year from the end of financial year in which such application is made by the assessee for revision.
Explanation.
In computing the period of limitation for the purposes of this sub-section, the time taken in giving an opportunity to the assessee to be re-heard under the proviso to section 39 and any period during which any proceeding under this section is stayed by an order or injunction of any court shall be excluded.]
8[(4) Notwithstanding anything contained in sub-section (3) or sub-section (3A), an order in revision under sub-section (1) or sub-section (2) may be passed at any time in consequence of, or to give effect to, any finding or direction contained in an order of the Appellate Tribunal 9[National Tax Tribunal], the High Court or the Supreme Court.]]
1. Subs. by Act 26 of 1988, s. 57, for the Explanation (w.e.f. 1-6-1988). Earlier it was inserted by Act 67 of 1984, s. 65 (w.e.f.1-10-1984) and later amended by Act 4 of 1988, s. 127 (w.e.f. 1-4-1988).
2. Ins. by Act 13 of 1989, s. 30 (w.r.e.f. 1-6-1988).
3. Subs. by Act 21 of 1998, s. 66, for "Deputy Commissioner" (w.e.f. 1-10-1998).
4. Subs. by Act 13 of 1989, s. 30, for "includes" (w.r.e.f. 1-6-1988).
5. Ins. by Act 46 of 1964, s. 24 (w.e.f. 1-4-1965).
6. Subs. by Act 67 of 1984, s. 65, for "from the date of the order sought to be revised" (w.e.f. 1-10-1984).
7. Ins. by Act 21 of 1998, s. 71 (w.e.f. 1-10-1998).
8. Subs. by s. 71, ibid., for sub-section (4) (w.e.f. 1-10-1998).
9. Ins. by Act 49 of 2005, s. 30 and the Schedule. This Act has been struck down by the Supreme Court's Order dated 25th September, 2014 in the Madras Bar Association Vs. Union of India.
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Wealth-Tax Act, 1957
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26
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26. Appeal to the Appellate Tribunal from orders of enhancement by 1[Chief Commissioner or Commissioner].
(1) Any assessee objecting to 2 [an order passed by the 1[Chief Commissioner or Commissioner] under section 18 3[or section 18A] or sub-section (2) of section 25] 4[or an order passed by the Director General or Director under section 18A] may appeal to the Appellate Tribunal within sixty days of the date on which the order is communicated to him.
(2) An Appeal to the Appellate Tribunal under sub-section (1) shall be in the prescribed form and shall be verified in the prescribed manner and shall be accompanied by a fee of 5[two hundred rupees].
(3) The provisions of 6[sub-sections (3), (5), (9) and (10)] of section 24 shall apply in relation to any appeal under this section as they apply in relation to any appeal under that section.
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Wealth-Tax Act, 1957
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27
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27. Reference to High Court.
7[(1) The assessee or the 1[Chief Commissioner or Commissioner] may, within sixty days of the date upon which he is served with notice of an order 8[passed before the 1st day of June, 1999] under section 24 or section 26 9[or clause (e) of sub-section (1) of section 35], by
application in the prescribed form, accompanied, where the application is made by the assessee, by a fee of 5[two hundred rupees], require the Appellate Tribunal to refer to the High Court any question of law arising out of such order and, subject to the other provisions contained in this section, the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such application, draw up a statement of the case and refer it to the High Court.
(2) The Appellate Tribunal may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period specified in sub-section (1), allow it to be presented within a further period not exceeding thirty days.]
(3) If, on an application made under sub-section (1), the Appellate Tribunal
(a) refuses to state a case on the ground that no question of law arises, or
(b) rejects it on the ground that it is time barred; the applicant may, within 10[ninety days] from the date on which he is served with a notice of refusal or rejection, as the case may be, apply to the High Court, and the High Court may, if it is not satisfied with the correctness of the decision of the Appellate Tribunal, require the Appellate Tribunal to state the case to the High Court, and on receipt of such requisition, the Appellate Tribunal shall state the case:
Provided that, if in any case where the Appellate Tribunal has been required by an assessee to state a case, the Appellate Tribunal refuses to do so on the ground that no question of law arises, the assessee may, within thirty days from the date on which he receives notice of refusal to state the case, withdraw his application, and if he does so, the fee paid by him under sub-section (1) shall be refunded to him.
11[(3A) If, on an application made under this section, the Appellate Tribunal is of the opinion that, on account of a conflict in the decisions of the High Courts in respect of any particular question of law, it is expedient that a reference should be made direct to the Supreme Court, the Appellate Tribunal may draw up a statement of the case and refer it through its President direct to the Supreme Court.]
1. Subs. by Act 4 of 1988, s. 127, for "Commissioner" (w.e.f. 1-4-1988).
2. Subs. by Act 46 of 1964, s. 25, for "an order of enhancement made by the Commissioner under section 25" (w.e.f. 1-4-1965).
3. Ins. by Act 41 of 1975, s. 96 (w.e.f. 1-4-1976).
4. Ins. by Act 3 of 1989, s. 72 (w.e.f. 1-4-1989).
5. Subs. by Act 16 of 1981, s. 29, for "one hundred and twenty-five rupees" (w.e.f. 1-6-1981).
6. Subs. by Act 45 of 1972, s. 13, for "sub-sections (3) and (5) to (10) inclusive" (w.e.f. 1-1-1973).
7. Subs. by Act 46 of 1964, s. 26, for sub-sections (1) and (2) (w.e.f. 1-4-1965).
8. Ins. by Act 27 of 1999, s. 95 (w.e.f. 1-6-1999).
9. Ins. by Act 49 of 1991, s. 79 (w.e.f. 27-9-1991).
10. Subs. by Act 46 of 1964, s. 26, for "three months" (w.e.f. 1-4-1965).
11. Ins. by s. 26, ibid. (w.e.f. 1-4-1965).
1[(3B) The High Court may admit an application after the expiry of the period of ninety days referred to in sub-section (3), if it is satisfied that there was sufficient cause for not filing the same within that period.]
(4) The statement to the High Court 2 [or the Supreme Court] shall set forth the facts, the determination of the Appellate Tribunal and the question of law which arises out of the case.
(5) If the High Court 2[or the Supreme Court], is not satisfied that the case as stated is sufficient to enable it to determine the question of law raised thereby, it may require the Appellate Tribunal to make such modifications therein as it may direct.
(6) The High Court 2[or the Supreme Court], upon hearing any such case, shall decide the question of law raised therein, and in doing so, may, if it thinks fit, alter the form of the question of law and shall deliver judgment thereon containing the ground on which such decision is founded and shall send a copy of the judgment under the seal of the Court and the signature of the Registrar to the Appellate Tribunal and the Appellate Tribunal shall pass such orders as are necessary to dispose of the case conformably to such judgment.
3[(7) The cost of any reference to the High Court or the Supreme Court which shall not include the fee for making the reference, shall be in the discretion of the Court.]
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Wealth-Tax Act, 1957
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28
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28. Hearing by High Court.
When a case has been stated to the High Court 2[under section 27 or an appeal filed before the High Court under section 27A], it shall be heard by a Bench of not less than two Judges of the High Court and shall be decided in accordance with the opinion of such Judges or of the majority of such Judges, if any:
Provided that where there is no such majority, the Judges shall state the point of law upon which they differ and the case shall then be heard upon that point only by one or more of the Judges of the High Court, and such point shall be decided according to the opinion of the majority of the Judges who have heard the case, including those who first heard it.
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Wealth-Tax Act, 1957
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29
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29. Appeal to Supreme Court.
(1) An appeal shall lie to the Supreme Court from any judgment of the High Court delivered 3[before the date of establishment of the National Tax Tribunal] on a case stated 4[under section 27 or an appeal filed under section 27A] in any case which the High Court certifies as a fit case for appeal to the Supreme Court.
(2) Where the judgment of the High Court is varied or reversed on appeal under this section, effect shall be given to the order of the Supreme Court in the manner provided in sub-section (6) of section 275[or in sub-section (7) of section 27A].
(3) The High Court may, on application made to it for the execution of any order of the Supreme Court in respect of any costs awarded by it, transmit the order for execution to any court subordinate to the High Court.
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Wealth-Tax Act, 1957
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3
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3. Charge of wealth-tax .
3[(1)] 4[Subject to the other provisions contained in this Act], there shall be charged for every 5[assessment year] commencing on and from the first day of April, 1957 6[but before
the first day of April, 1993], a tax (hereinafter referred to as wealth-tax) in respect of the net wealth on the corresponding valuation date of every individual, Hindu undivided family and company 7[at the rate or rates specified in Schedule I].
6[(2) Subject to the other provisions contained in this Act, there shall be charged for every assessment year commencing on and from the 1st day of April, 1993, 8[but before the 1st day of April, 2016], wealth- tax in respect of the net wealth on the corresponding valuation date of every individual, Hindu undivided family and company, at the rate of one per cent. of the amount by which the net wealth exceeds fifteen lakh rupees:]
9[Provided that in the case of every assessment year commencing on and from the 1st day of April, 2010, the provisions of this section shall have effect as if for the words "fifteen lakh rupees", the words "thirty lakh rupees" had been substituted.]
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Wealth-Tax Act, 1957
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30
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3[30. Notice of demand.
When any tax, interest, penalty, fine or any other sum is payable in consequence of any order passed under this Act, the 4[Assessing Officer] shall serve upon the assessee a notice of demand in the prescribed form specifying the sum so payable.
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Wealth-Tax Act, 1957
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31
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31. When tax, etc., payable and when assessee deemed in default.
(1) Any amount specified as payable in a notice of demand under section 30 shall be paid within 5[thirty days] of the service of the notice at the place and to the person mentioned in the notice:
Provided that, where the 4[Assessing Officer] has any reason to believe that it will be detrimental to revenue if the full period of 5[thirty days] aforesaid is allowed, he may, with the previous approval of the6[Joint Commissioner], direct that the sum specified in the notice of demand shall be paid within such period being a period less than the period of 5[thirty days] aforesaid, as may be specified by him in the notice of demand.
(2) If the amount specified in any notice of demand under section 30 is not paid within the period limited under sub-section (1), the assessee shall be liable to pay simple interest at 7[8[one per cent.] for every month or part of a month comprised in the period commencing from the day immediately following the end of the period mentioned in sub-section (1) and ending with the day on which the amount is paid]:
Provided that, where as a result of an order under section 23, 9[or section 23A,] or section 24, or section 25, or section 26, or section 27, or section 29, or section 35 10[or any order of the Wealth-taxSettlement Commission under sub-section (4) of section 22D], the amount on which interest was payable under this section had been reduced, the interest shall be reduced accordingly and the excess interest paid, if any, shall be refunded:
1. Subs. by the Laccadive, Minicoy and Amindivi Islands (Alteration of Name) Adaptation of Laws Order, 1974, for "the Laccadive, Minicoy and Amindivi Islands" (w.e.f. 1-11-1973).
2. Ins. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968 (w.e.f. 1-11-1966).
3. Subs. by Act 46 of 1964, s. 28, for sections 30, 31 and 32 (w.e.f. 1-4-1965).
4. Subs. by Act 4 of 1988, s. 127, for "Wealth-tax Officer" (w.e.f. 1-4-1988).
5. Subs. by s. 148, ibid., for "thirty-five days" (w.e.f. 1-4-1989).
6. Subs. by Act 21 of 1998, s. 66, for "Deputy Commissioner" (w.e.f. 1-10-1998). Earlier the quoted words were substituted by Act 4 of 1988, s. 127, for "Inspecting Assistant Commissioner" (w.e.f. 1-4-1988).
7. Subs. by Act 4 of 1988, s. 148, for "fifteen per cent. per annum from the day commencing after the end of the period mentioned in sub-section (1)" (w.e.f. 1-4-1989). Earlier "fifteen per cent." was substituted by Act 67 of 1984, s. 66, for "twelve per cent." (w.e.f. 1-10-1984).
8. Subs. by Act 54 of 2003, s. 20, for "one and one-fourth per cent." (w.e.f. 8-9-2003). Earlier the quoted words were substituted by Act 14 of 2001, s. 99, for "one and one-half per cent." (w.e.f. 1-6-2001).
9. Ins. by Act 10 of 2000, s. 74 (w.e.f. 1-6-2000).
10. Ins. by Act 4 of 1988, s. 148 (w.e.f. 1-4-1989).
1[Provided further that in respect of any period commencing on or before the 31st day of March, 1989, and ending after that date, such interest shall, in respect of so much of such period as falls after that date, be calculated at the rate of 2[one per cent.] for every month or part of a month.]
3[(2A) Notwithstanding anything contained in sub-section (2), the 4 [ 5 [Chief Commissioner or Commissioner] may] reduce or waive the amount of 6[interest paid or payable by an assessee] under the said sub-section if 7[he is satisfied that]
8[(i) payment of such amount has caused or would cause genuine hardship to the assessee;
(ii) default in the payment of the amount on which interest has been paid or was payable under the said sub-section was due to circumstances beyond the control of the assessee; and]
(iii) the assessee has co-operated in any inquiry relating to the assessment or any proceeding for the recovery of any amount due from him.]
(3) Without prejudice to the provisions contained in sub-section (2), on an application made by the assessee before the expiry of the due date under sub-section (1), the 9[Assessing Officer] may extend the time for payment or allow payment by instalments, subject to such conditions as he may think fit to impose in the circumstances of the case.
(4) If the amount is not paid within the time limited under sub-section (1) or extended under sub- section (3), as the case may be, at the place and to the person mentioned in the said notice, the assessee shall be deemed to be in default.
(5) If in a case where payment by instalments is allowed under sub-section (3), the assessee commits default in paying any one of the instalments within the time fixed under that sub-section, the assessee shall be deemed to be in default as to the whole of the amount then outstanding, and the other instalment or instalments shall be deemed to have been due on the same date as the instalment actually in default.
(6) Where an assessee has presented an appeal under section 23 10[or section 23A], the 9[Assessing Officer] may, in his discretion, and subject to such conditions as he may think fit to impose in the circumstances of the case, treat the assessee as not being in default in respect of the amount in dispute in the appeal, even though the time for payment has expired, as long as such appeal remains undisposed of.
(7) Where an assessee has been assessed in respect of assets located in a country outside India, the laws of which prohibit or restrict the remittance of money to India, the 9[Assessing Officer] shall not treat the assessee as in default in respect of that part of the tax which is attributable to those assets, and shall continue to treat the assessee as not in default in respect of that part of the tax until the prohibition or restriction of remittance is removed.
1. Ins. by Act 4 of 1988, s. 148 (w.e.f. 1-4-1989).
2. Subs. by Act 54 of 2003, s. 20, for "one and one-fourth per cent." (w.e.f. 8-9-2003). Earlier the quoted words were substituted by Act 14 of 2001, s. 99, for "one and one-half per cent." (w.e.f. 1-6-2001).
3. Ins. by Act 67 of 1984, s. 66 (w.e.f. 1-10-1984).
4. Subs. by Act 11 of 1987, s. 88, for "the Board may" (w.e.f. 1-4-1987).
5. Subs. by Act 4 of 1988, s. 127, for "Commissioner" (w.e.f. 1-4-1988).
6. Subs. by Act 11 of 1987, s. 88, for "interest payable by an assessee" (w.r.e.f. 1-10-1984).
7. Subs. by s. 88, ibid., for ", on the recommendation made by the Commissioner in this behalf, it is satisfied that" (w.e.f. 1-4- 1987).
8. Subs. by s. 88, ibid., for clauses (i) and (ii) (w.r.e.f. 1-10-1984).
9. Subs. by Act 4 of 1988, s. 127, for "Wealth-tax Officer" (w.e.f. 1-4-1988).
10. Ins. by Act 10 of 2000, s. 74 (w.e.f. 1-6-2000).
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Wealth-Tax Act, 1957
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32
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32. Mode of recovery.
The provisions contained in 1[sections 221 to 227, 228A], 229, 231 and 232 of the Income-tax Act and the Second and Third Schedules to that Act and any rules made thereunder shall, so far as may be, apply as if the said provisions were provisions of this Act and referred to wealth-tax and sums imposed by way of penalty, fine and interest under this Act instead of to income-taxand sums imposed by way of penalty, fine and interest under that Act 2 [and to the correspondingwealth-tax authorities instead of to the income-tax authorities specified therein].
Explanation I.
Any reference to section 173 and sub-section (2) or sub-section (6) or sub-section(7) of section 220 of the Income-tax Act in the said provisions of that Act or the rules made thereunder shall be construed as references to sub-section (7) of section 22 and sub-section (2) or sub-section (6) or sub-section (7) of section 31 of this Act, respectively.
3[Explanation II.
The Chief Commissioner or Commissioner and the Tax Recovery Officer referred to in the Income-tax Act shall be deemed to be the corresponding wealth-tax authorities for the purpose of recovery of wealth-tax and sums imposed by way of penalty, fine and interest under this Act.]]
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Wealth-Tax Act, 1957
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33
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33. Liability of transferees of properties in certain cases.
(1) Where by reason of the provisions contained in section 4, the value of any assets transferred to any of the persons mentioned in that section have to be included in the net wealth of an individual, the person in whose name such assets stand shall, notwithstanding anything contained in any law to the contrary, be liable, on the service of a notice of demand by the 4[Assessing Officer] in this behalf, to pay that portion of the tax assessed on the assessee as is attributable to the value of the asset standing in his name as aforesaid:
Provided that where any such asset is held jointly by more than one person, they shall be jointly and severally liable to pay the tax as is attributable to the value of the asset so jointly held.
(2) Where any such person as is referred to in sub-section (1) defaults in making payment of any tax demanded from him, he shall be deemed to be an assessee in default in respect of such sum, and all the provisions of this Act relating to recovery shall apply accordingly.
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Wealth-Tax Act, 1957
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34
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34. [Restrictions on registration of transfers of immovable property in certain cases.]
Omitted by the Wealth-tax (Amendment) Act, 1964, s. 29 (w.e.f. 1-4-1965).
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Wealth-Tax Act, 1957
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35
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1[35. Rectification of mistakes.
(1) With a view to rectifying any mistake apparent from the record
(a) the 2[Assessing Officer] may amend any order of assessment or of refund or any other order passed by him;
3[(aa) a wealth-tax authority may amend any intimation or deemed intimation under sub-section(1) of section 16;]
4[5[(aaa)] the Valuation Officer may amend any order passed by him under section 16A;]
6[(b) the 7 [Joint Director] or 8 [Joint Commissioner] or Director or Commissioner or Deputy Commissioner (Appeals) or Commissioner (Appeals) may amend any order passed by him under section 18A;]
9[(c) the Deputy Commissioner (Appeals) or Commissioner (Appeals) may amend any order passed by him under section 23 10[or section 23A];
(d) the Commissioner may amend any order passed by him under section 25;
(e) the Appellate Tribunal may amend any order passed by it under section 24.]
(2) Where the amount of tax, penalty or interest determined as a result of the first appeal or revision against the order referred to in sub-clause (iii) of clause (m) of section 2 11[, as it existed immediately before its amendment by the Finance Act, 1992,] is paid within six months of the date of the order passed in such appeal or revision, the 2[Assessing Officer] may, notwithstanding anything to the contrary in this Act, rectify the assessment by allowing a deduction to the extent the tax, penalty or interest so paid stood disallowed therein as if such rectification were a rectification of a mistake apparent from the record.
(3) Subject to the other provisions of this section, the authority concerned
(a) may make an amendment under sub-section (1) or sub-section (2) of its own motion;
(b) shall make such amendment for rectifying any such mistake which has been brought to its notice by the assessee, and where the authority concerned is the 12[Valuation Officer or the13[Deputy Commissioner (Appeals)]] 14 [or the Commissioner (Appeals)] or the Appellate Tribunal, by the 2[Assessing Officer] also.
(4) An amendment, which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee, shall not be made under this section unless the authority concerned has given notice to the assessee of its intention so to do and has allowed the assessee a reasonable opportunity of being heard.
1. Subs. by Act 46 of 1964, s. 32, for section 35 (w.e.f. 1-4-1965).
2. Subs. by Act 4 of 1988, s. 127, for "Wealth-tax Officer" (w.e.f. 1-4-1988).
3. Subs. by Act 27 of 1999, s. 97, for clause (aa) (w.e.f. 1-6-1999). Earlier clause (aa) was inserted by Act 4 of 1988, s. 151 (w.e.f.1-4-1989).
4. Ins. by Act 45 of 1972, s. 15 (w.e.f. 1-1-1973).
5. Clause (aa) renumbered as clause (aaa) therof by Act 4 of 1988, s. 151 (w.e.f. 1-4-1989).
6. Subs. by Act 4 of 1988, s. 160, for clause (b) (w.e.f. 1-4-1989).
7. Subs. by Act 21 of 1998, s. 66, for "Deputy Director" (w.e.f. 1-10-1998).
8. Subs. by s. 66, ibid., for "Deputy Commissioner" (w.e.f. 1-10-1998).
9. Subs. by Act 4 of 1988, s. 160, for clauses (d) and (e) (w.e.f. 1-4-1989). Earlier clause (c) was omitted by Act 41 of 1975, s. 99 (w.e.f. 1-4-1976).
10. Ins. by Act 10 of 2000, s. 76 (w.e.f. 1-6-2000). Earlier it was omitted by Act 3 of 1989, s. 74 (w.e.f. 1-4-1989).
11. Ins. by Act 18 of 1992, s. 97 (w.e.f. 1-4-1993).
12. Subs. by Act 45 of 1972, s. 15, for "Appellate Assistant Commissioner" (w.e.f. 1-1-1973).
13. Subs. by Act 4 of 1988, s. 127, for "Appellate Assistant Commissioner" (w.e.f. 1-4-1988).
14. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
(5) Where an amendment is made under this section, an order shall be passed in writing by thewealth-tax authority concerned or the Tribunal, as the case may be.
(6) Where any such amendment has the effect of enhancing the assessment or reducing a refund already made, the 1[Assessing Officer] shall serve on the assessee a notice of demand in the prescribed form specifying the sum payable and such notice of demand shall be deemed to be issued under section 30 and the provisions of this Act shall apply accordingly.
2[(6A) Where any amendment made by the Valuation Officer under clause (aa) of sub-section (1) has the effect of enhancing the valuation of any asset, he shall send a copy of his order to the1[Assessing Officer] who shall thereafter proceed to amend the order of assessment in conformity with the order of the Valuation Officer and the provisions of sub-section (6) shall apply accordingly.]
(7) No amendment under this section shall be made after the expiry of four years
(a) in the case of an amendment under sub-section (2), 3[from the end of the financial year in which the order was passed in the first appeal or revision] referred to in that sub-section; and
(b) in any other case, 4[from the end of the financial year in which the order sought to be amended was passed].
2[(7A) Notwithstanding anything contained in sub-section (7), where the valuation of any asset has been enhanced by the Valuation Officer under this section, the consequential amendment to the order of assessment may be made by the 1[Assessing Officer] at any time before the expiry of one year from the date of the order of the Valuation Officer under this section.]
(8) Where any matter has been considered and decided in a proceeding by way of an appeal or revision relating to an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained in any other law for the time being in force, amend the order under this section in relation to any matter other than the matter which has been so considered and decided.]
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Wealth-Tax Act, 1957
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36
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2[36. Proof of entries in records or documents.
Entries in the records or other documents in the custody of a wealth-tax authority shall be admitted in evidence in any proceedings for the prosecution of any person for an offence under this Act, and all such entries may be proved either by the production of the records or other documents in the custody of the wealth-tax authority containing such entries or by the production of a copy of the entries certified by the wealth-tax authority having custody of the records or other documents under its signature and stating that it is a true copy of the original entries and that such original entries are contained in the records or other documents in its custody.]
1. Ins. by Act 46 of 1986, s. 39 (w.e.f. 10-9-1986).
2. Ins. by Act 3 of 1989, s. 75 (w.e.f. 1-4-1989). Earlier it was omitted by Act 41 of 1975, s. 101 (w.e.f. 1-10-1975).
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Wealth-Tax Act, 1957
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37
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2[37. Power to take evidence on oath, etc.
(1) 3 [The 4 [Assessing Officer], Valuation Officer,]5 [Deputy Commissioner (Appeals)], 6 [Commissioner (Appeals),] 7 [Chief Commissioner or Commissioner] and the Appellate Tribunal shall, for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a suit in respect of the following matters, namely:
(a) discovery and inspection;
(b) enforcing the attendance of any person, including any officer of a banking company and examining him on oath;
(c) compelling the production of books of account and other documents; and
(d) issuing commissions.
8[(1A) If the Director General or Director or 9 [Joint Director] or 10 [Assistant Director or Deputy Director], or the authorised officer referred to in sub-section (1) of section 37A before he takes action under clauses (i) to (vi) of that sub-section, has reason to suspect that any net wealth has been concealed, or is likely to be concealed, by any person or class of persons within his jurisdiction, then, for the purposes of making any inquiry or investigation relating thereto, it shall be competent for him to exercise the powers conferred under sub-section (1) on the wealth-tax authorities referred to in thatsub-section, notwithstanding that no proceedings with respect to such person or class of persons are pending before him or any other wealth-tax authority.]
1. Ins. by Act 46 of 1964, s. 34 (w.e.f. 1-4-1965).
2. Subs. by s. 35, ibid., for section 37 (w.e.f. 1-4-1965).
3. Subs. by Act 45 of 1972, s. 17, for "The Wealth-Tax Officer," (w.e.f. 1-1-1973).
4. Subs. by Act 4 of 1988, s. 127, for "Wealth-tax Officer" (w.e.f. 1-4-1988).
5. Subs. by s. 127, ibid., for "Appellate Assistant Commissioner" (w.e.f. 1-4-1988).
6. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
7. Subs. by Act 4 of 1988, s. 127, for "Commissioner" (w.e.f. 1-4-1988).
8. Ins. by Act 26 of 1988, s. 64 (w.e.f. 1-6-1988).
9. Subs. by Act 21 of 1998, s. 66, for "Deputy Director" (w.e.f. 1-10-1998).
10. Subs. by s. 66, ibid., for "Assistant Director" (w.e.f. 1-10-1998).
11. Sub-section (2) omitted by Act 4 of 1988, s. 153 (w.e.f. 1-4-1989).
(3) Subject to any rules made in this behalf, any authority referred to in sub-section (1) 1[or sub- section (1A)] may impound and retain in its custody for such period as it thinks fit any books of account or other documents produced before it in any proceeding under this Act:
Provided that 2[a 3[Assessing Officer] or a Valuation Officer] 1[or an 4[Assistant Director or Deputy Director]] shall not
(a) impound any books of account or other documents without recording his reasons for so doing, or
(b) retain in his custody any such books or documents for a period exceeding fifteen days (exclusive of holidays) without obtaining the approval of 5 [the Chief Commissioner or Director General or Commissioner or Director therefor, as the case may be].
(4) Any proceeding under this Act before a wealth-tax authority or the Tribunal shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purposes of section 196 of the Indian Penal Code (45 of 1860).]
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Wealth-Tax Act, 1957
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38
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38. Information, returns and statements.
1[Where, for the purposes of this Act], it appears necessary for 2[any wealth-tax authority] to obtain any statement or information from any individual, company 3 [(including a banking company)], firm, Hindu undivided family or other person, 2[suchwealth-tax authority] may serve a notice requiring such individual, company, firm, Hindu undivided family or other person, on or before a date to be therein specified, to furnish such statement or information on the points specified in the notice, and the individual or the principal officer concerned or the manager of the Hindu undivided family, as the case may be, shall, notwithstanding anything in any law to the contrary, be bound to furnish such statement or information to 2[such wealth-tax authority]:
Provided that no legal practitioner shall be bound to furnish any statement or information under this section based on any professional communications made to him otherwise than as permitted by section 126 of the Indian Evidence Act, 1872 (1 of 1872).
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Wealth-Tax Act, 1957
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39
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39. Effect of transfer of authorities on pending proceedings.
Whenever in respect of any proceeding under this Act any wealth-tax authority ceases to exercise jurisdiction and is succeeded by another who has and exercises such jurisdiction, the authority so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor:
1[Provided that the assessee concerned may demand that before the proceeding is so continued the previous proceeding or any part thereof be reopened or that before any order of assessment is passed against him, he be reheard.]
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