Amendment of section 17.

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..... Wealth-tax Act,— (a) in sub-section (1), after the second proviso, the following proviso shall be inserted, namely:— ''Provided also that the Assessing Officer may assess or reassess such net wea .....

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..... 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 f .....

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