Section 11B - Wealth-tax Officer competent to perform any function or functions - Wealth Tax Act, 1957

Wealth-tax Officer competent to perform any function or functions. 1 11B. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.] -------------------------- Notes:- 1. Before omission, section 11B, as inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967, and later on amended by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975, stood as under : "11B. Wealth-tax Officer competent to perform any function or functions. In respect of any function to be performed by a Wealth-tax Officer under any provision of this Act, in relation to any assessee, the Wealth-tax Officer referred to therein shall, ( a ) in a case where only one Wealth-tax Officer has jurisdiction over such assessee, be such Wealth-tax Officer ; ( b ) in a case where two or more Wealth-tax Officers have concurrent jurisdiction over such assessee, be the Wealth-tax Officer empowered to perform such function by the Board, or, as the case may be, the Wealth-tax Officer to whom such function has been assigned by an order of the Commissioner or of the Inspecting Assistant Commissioner of Wealth-tax authorised by the Commissioner in this behalf ; ( c ) in a case where two or more Wealth-tax Officers have concurrent jurisdiction over such assessee in respect of such function, be the Wealth-tax Officers empowered to perform such function by the Board or, as the case may be, the Wealth-tax Officers to whom such function has been assigned by an order of the Commissioner or by an order or a direction of the Inspecting Assistant Commissioner under section 8 or, as the case may be, under sub-section (2) of section 8AA."