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Section 26 – The Wealth-Tax Act, 1957

The Wealth-Tax Act, 1957

 

 

26. Appeal to the Appellate Tribunal from orders of enhancement by 1[Chief Commissioners or Commissioners].

 

26. Appeal to the Appellate Tribunal from orders of enhancement by 1[Chief Commissioners or Commissioners]. —(1) Any assessee objecting to 2[an order passed by the 3[Chief Commissioner or Commissioner] under section 18 4[or section 18A] or sub-section (2) of section 25], 5[or an order passed by the Director-General or Director under Section 18A] may appeal to the Appellate Tribunal within sixty days of the date on which the order is communicated to him.

 

(2) An appeal to the Appellate Tribunal under sub-section (1) shall be in the prescribed form and shall be verified in the prescribed manner and shall be accompanied by6[a fee of 7[two hundred rupees]].

 

(3) The provisions of 8[sub-section (3), (5), (9) and (10)] of section 24 shall apply in relation to any appeal under this section as they apply in relation to any appeal under that section.

 

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1. Subs. by Act 4 of 1988, sec. 127, for “Commissioners” (w.e.f. 1-4-1988).

 

2. Subs. by Act 46 of 1964, sec. 25, for “an order of enhancement made by the Commissioner under section 25” (w.e.f. 1-4-1965).

 

3. Subs. by Act 4 of 1988, sec. 127, for “Commissioner” (w.e.f. 1-4-1988).

 

4. Ins. by Act 41 of 1975, sec. 96 (w.e.f. 1-4-1976).

 

5. Ins. by Act 3 of 1989, sec. 72 (w.e.f. 1-4-1989).

 

6. Subs. by Act 42 of 1970, sec. 63, for “a fee of one hundred rupees” (w.e.f. 1-4-1971).

 

7. Subs. by Act 16 of 1981, sec. 29, for “One hundred and twenty-five rupees” (w.e.f. 1-6-1981).

 

8. Subs. by Act 45 of 1972, sec. 13, for “sub-sections (3) and (5) to (10) inclusive” (w.e.f. 1-1-1973).

 

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The Wealth-Tax Act, 1957

 

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