Rule 11 - Prescribed authority - Wealth Tax Rules, 1957

Prescribed authority. 11. The "prescribed authority" for the purposes of clause (ii) of sub-section (2) of section 44 shall be the 1 [Chief Commissioner or Commissioner] having jurisdiction over the case in the proceedings connected with which the person concerned is alleged to be guilty of misconduct. --------------------- Notes:- 1. Substituted vide Wealth-tax (Second Amendment) Rules, 1989, w.r.e.f. 1-4-1988. Before it was read as:- Commissioner