Restrictions on practice as registered valuer. (1) No person, either alone, or in partnership with any other person, shall practise, describe himself or hold himself out as a registered valuer for the purposes of this Act or permit himself to be so described or held out unless he is registered as a valuer or, as […]

Registration of valuers (1) The 51[Chief Commissioner or Director General] shall maintain a register to be called the Register of Valuers in which shall be entered the names and addresses of persons registered under sub-section (2) as valuers. (2) Any person who possesses the qualifications prescribed52 in this behalf may apply to the 53[Chief Commissioner or Director General]

Appearance by registered valuers Notwithstanding anything contained in this Act, any assessee who is entitled to or required to attend before any wealth-tax authority or the Appellate Tribunal in connection with any matter relating to the valuation of any asset, except where he is required under this Act to attend in person, may attend by

Refunds (1) Where, as a result of any order passed in appeal or other proceeding (including a rectification proceeding) under this Act, refund of any amount becomes due to the assessee, the 33[Assessing Officer] shall, except as otherwise provided in this Act, refund the amount to the assessee without his having to make any claim in

Restrictions on registration of transfers of immovable property in certain cases [Omitted by the Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. See section 230 of the Income-tax Act, 1961.]

Liability of transferees of properties in certain cases (1) Where by reason of the provisions contained in section 4, the value of any assets transferred to any of the persons mentioned in that section have to be included in the net wealth of an individual, the person in whose name such assets stand shall, notwithstanding

Mode of recovery The provisions contained in sections 221 to 227, 28[228A,] 229, 231 and 232 of the Income-tax Act and the Second and Third Schedules to that Act and any rules made thereunder shall, so far as may be, apply as if the said provisions were provisions of this Act and referred to wealth-tax and

When tax, etc., payable and when assessee deemed in default (1) Any amount specified as payable in a notice of demand under section 30 shall be paid within 9[thirty days] of the service of the notice at the place and to the person mentioned in the notice: Provided that, where the 10[Assessing Officer] has any reason to believe

Notice of demand When any tax, interest, penalty, fine or any other sum is payable in consequence of any order passed under this Act, the 6[Assessing Officer] shall serve upon the assessee a notice of demand in the prescribed form specifying the sum so payable.]  

Definition of High Court In this Chapter, “High Court” means— (i)   in relation to any State, the High Court of that State; 98[(ii)   in relation to the Union territory of Delhi, the High Court of Delhi;] (iia)   99[***] 1[(iii)   in relation to the Union territories of Arunachal Pradesh and Mizoram, the