Section 127 - Substitution of new authorities - Direct Tax Laws (Amendment) Act, 1987

CHAPTER III AMENDMENTS TO THE WEALTH-TAX ACT, 1957 127. Substitution of new authorities. In the Wealth-tax Act, 1957 (27 of 1957) (hereafter in this Chapter referred to as the Wealth-tax Act), save as otherwise expressly provided in this Act, and unless the context otherwise requires, references to any authority specified in column (1) of the Table below shall be substituted with effect from the 1st day of April, 1988 by references, to the authority or authorities specified in the corresponding entry in column (2) of the said Table, and such consequential changes as the rules of grammar may require, shall also be made: TABLE (1) (2) Director of Inspection . . . . Director General or Director Deputy Director of Inspection . . . Deputy Director Assistant Director of Inspection . . . Assistant Director Commissioner or Commissioner of Wealth-tax Chief Commissioner or Commissioner Inspecting Assistant Commissioner or Inspecting Assistant Commissioner of Wealth-tax Deputy Commissioner Appellate Assistant Commissioner . . Deputy Commissioner (Appeals) Wealth-tax Officer . . Assessing Officer Inspector of Wealth-tax . . Inspector of Income- tax :] Provided that nothing contained in this section shall apply to the references to Commissioner occurring in sections 22D, 24 and 25.