Section 17 - Amendment of section 37 - Taxation Laws (Amendment) Act, 1972

17. Amendment of section 37. In section 37 of the Wealth-tax Act,- (a) in sub-section (1) for the words The Wealth-tax Officer, , the words The Wealth-tax Officer, Valuation Officer, shall be substituted; (b) in sub-section (3), in the proviso, for the words a Wealth-tax Officer , the words a Wealth-tax Officer or a Valuation Officer shall be substituted.