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Part II

Amendments to the Wealth-Tax Act, 1957 (27 of 1957)

1. In section 2, after clause (lc), the following clause shall be inserted, namely:-

'(ld) "National Tax Tribunal" means the National Tax Tribunal established under section 3 of the National Tax Tribunal Act, 2005;'.

2. In section 25, in sub-section (4), after the words "Appellate Tribunal," the words "National Tax Tribunal" shall be inserted.

3. In section 27A,-

(i) in sub-section (1), after the words and figures "file on or after the 1st day of October, 1998", the words "but before the date of establishment of the National Tax Tribunal" shall be inserted;

(ii) in sub-section (2), after the words "An appeal shall lie to the High Court", the words "before the date of establishment of the National Tax Tribunal" shall be inserted.

4. In section 29, in sub-section (1), after the words "any judgment of the High Court delivered", the words "before the date of establishment of the National Tax Tribunal" shall be inserted.

5. In section 29A, after the words "preferred to the Supreme Court", the words and figures "under this Act before the commencement of the National Tax Tribunal Act, 2005" shall be inserted.









  

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