Subject NOT available

ANNEXURE VTII

(5"" Section D of Part II of this Return)

Statement of immovable property located outside India other than those included in Annexure VII

Place where it ia

situated

Annual value

Estimated capital value as on valuation Desciiption of the property

Rs.

date R s.

T.

2,

T. .

A

Total value taken to Section D of Part II of this Return

ANNEXURE IX

(San Section E of Part II of this Return)

Statement of movable property located outside India and held as assets of a bus'ness

Description of assets

Value Rs.

i. Plant and Machinery

2. Furniture and fittings . . . . . ..

3. Patent rights, copyrights etc

4. Vehicles . . . . . . . . ..

5. StoreSj spate parts, tools and instruments . ,

6. Stock-in-trade . . . . . . . ..

7, Sundry debtors . . . . . . . ..

8. Loans and advances owing to the assessee . . ..

9. Cash in hand and at Bank . . . . ..

to. All other asscta, except those on which wealth-tax is not pay-

able (give details).

Total taken to Section E of Part II of this Return

ANNEXURE X

(Sea Section E of Part II of the Return)

Statement of Movable Property (non-business assets) located outside India.

Description of assets

Value Rs.

I. (a) Stocks, bonds, securities

(1) Of any Government or local authority In India inscribed for

payment outside India

(li) Of foreign Governments.

(b) Shares, debentures or bonds of companies.

2. (a) Moneys lent out by way of loans or advances and interest accrued due

theron upto the valuation date. ,

(b) Any other amounts due to the assessee whlch[remain unpaid

Description of assets

Value Rs.

(c) Amounts covered by insurance policies which have become due

and payable but not paid

(d) Uncashcd dividends, interest etc.

{e) Money* in hand or in banks

3. Value of the share or other interest as a partner in a partnership firm or

member In an association of persons (Give details).

4. (a) Gold ornaments :

Description Weight

(b) Gold in any form other than gold ornaments.

Description Weight

(e) Jewellery other than gold ornaments :

Description Weight

5, Other assets not included in the above items

(give details)

Total taken to Section E of Part II of this Return

ANNEXURE XI

(See Section F of Part II of this Return)

Statement of debts located outside India owing by the assessce, relating to a business carried

on by him.

Description of debt

Value Rs.

Secured Loans . Unsecured Loans Trade creditors . Other itemsCgive details)

I. 2. 3. 4-

Total business debts taken to Section F of

Part II of this Return

ANNEXURE XII

(See Section F of Part II of this Return)

Statement of debts located ToutBide India owing by the assessee other than those included In

Annexure XI

Value

Description of debt

Rs.

Total non-business debts taken to Section F of

Part II of this Return

NOTE: Debts which have been incurred for acquiring assets which are exempted from wealth- tax, or for utilisation on such assets, or debts which have been secured for repay- ment on such assets should not be included in Annexure XI of XII. Debts which are purely in the nature of contingent liabilities should not be In- cluded hi Annexure XI or XII.

ANNEXURE XIII

(See Section G of Part III of this Return)

Statement of assets transferred by the assessee to or for the benefit of the spouse or minor

child, etc

Description of assets Date of transfer

Name of transferee

Value Rs.

(a) which are to be included in the net wealth of the assessec [Sec.

4(1)]

Total value taken to section G of Part III of this Section.

(b) which are not to be included in the net wealth of the assessee for assessment year comm- encing after 31-3-64 [Proviso to Sec. 4 (1)]

ANNEXURE XIV (See section G of Part III of the Return)

Statemnet of assets on which wealth-tax is not payable but which are to be included in net wealth under section 5 (2)

Value Rs.

Description of asset

No. and date of Central Government Notification exempting from tax

Deposits with Central Government.

Deposits with the State Governments.

Securities of Central Government.

Securities of State Governments.

Securities of local authorities.

Total taken to Section G of Part III of this Return

SEC. 5(1)] THE GAZETTE OF INDIA EXTRAORDINARY 271:

FORM OF VERIFICATION

I declare that to the best of my knowledge and belief the information given in the above state- ment is correct and complete and that no other asset required to be taken into consideration for computing my

net wealth on the valuation date has been omitted, the Hindu undivided family's

I a citizen of India resident and ordinarily resident in India

I further declare that was • resident but n ot ordinarily resident in India- the family a citizen of not resident in India

during the year ending on the valuation date for which the Return is made.

Piac*

(Signature of assessee)

Status] Individual

Data

Kar:a, Hindu undivided family.

NOTE:—1. The return with the verification should be signed:—

(a) in the case of an individual, by the individual himself; where the individual is absent from India, by individual concerned or by some person duly autho- rised by him in this behalf; where the individual ia mentally incapacitated¹ from attending to his affairs, by hia guardian or any other person competent to act on his behalf; and where for any other reason it is impossible for the individual to sign the return, by any person competent to act on his behalf;

(6) in the case of Hindu Undivided Family, by the Karta, and where the Karta Is absent from India or is mentally incapacitated from attending to his affairB, by any other adult member of sucli family; and

(c) in the case of a company, by the principal officer there of.

2. In computing the net wealth on any valuation date under Section 19A, any assets of th"- eBtate distributed to or applied to the benefit of any specific legatee of the estate prior to that valuation date shall be excluded but the aiscts so excluded shall, to the extent such assets are held' by the legatee on any valuation date, be included in the net wealth of such specific legatee on that valuation date.

3. Where the assessee is carrying on a business, a copy of the balance sheet or trial balance- as on the valuation date or the date of the closing of account immediately preceding the valuation date must be enclosed to this return.

THE SIGNATORY SHOULD SATISFY HIMSELF THAT THE RETURN IS CORRECT AND COMPLETE IN EVERY RESPECT BEFORE SIGNING THE VERIFICATION

FORM B

Form of Return of Net Wealth wider sub-section (1) or sub-section (2) of section 14 of the

Wealth-tax. Act, T957.

(FOR COMPANIES ONLY)

Wealth-tax Assessment Year

Name of the Company

Address Place at which the Registered Office

of the Company is situated

_

Whether the Company is Resident

in Iniia or not resident

Statement of assets and debts as on the valuation date

NOTE—A copy of the Balance Sheet as on the valuation date or or the date of the closing of accounts immediately preceding the valuation date, and a copy of the Auditor'* Report and Certificate should be enclosed to this Return.)

PART I—

Assets located in India

Value Rs.

SECTION A.-IMMOVABLE PROPERTY :

Total value of all immovable properties located in India (other than agricultural land and buildings in the immediate vicinity of such land used for agricultural purposes)—as per Annexure I

SECTION B.—MOVABLE PROPERTY :

Total value of all movable properties located in India—,as per Annexure II.

SECTION C—ALL ASSETS :

Total value of all assets located In India (Total of sections A and B) Deduct: Total value of debts in India owing by the company—as per

Annexure I I I.

Wealth in India

PAHT II —

Assets located outside India

NOTE—This Part is not applicable to, and need not be filled in by a company which is not resident In India.

SECTION D.-^IMMOVABLE PROPERTY:

Total value of all irnMosrable properties located outside India—as per Annexure IV.

• •.

SECTION E—MOVABLE PROPERTY :

Total value of all movable properties located outside India—as per Annexure V.

SECTION P.—ALL ASSETS :

Total value of all assets located outside India—(Total of Sections D and E).

Deduct : Total value of debts outside India owing by the Company—as per Annexure VI.

Wealth outside India

Sac. 8(i)] THE GAZETTE OF INDIA EXTRAORDINARY 173

PART III.

Value R" SECTION Gr-TOTAL NET WEALTH :

Wealth in India on which tax is payable as per Section C of Part I above Wealth outside India on which tax Is payable—as per Section F of Part IT.

Add : Value of assets^ as per Annexure VII on which tax is net payable but which is to be included in the net wealth under section 5(2).

NET WEALTH

PART IV.

NOTE.—The filling up of this Part ia optional. In this Part may be shown any assets which are not included in Parts I,-II and I II or the Annexure referred to therein but which the Company claims to be not taxable for any rear, on.

Description of the Asset Reason why exemption io claimed

I.

2.

3-

4-

3-

6

ANNEXURE I.

{Ste Section A of Part I of this Return)

S tatenjent of Imitisvable Property (other than agricultural land and buildings in the lmnsllKC vicinity of 3uch Ian 31 uieJ for agricultural purposes.)

IMMOVABLE PROPERTY LOCATED IN INDIA

Annual value

Identification of property

Estimated Capital value on valuation date, Description of property. (If the property Is leasehold for a term of years, die unexpired terjn as on the valuation date should be stated)

Rs.

Re.

1.

2.

3.

4-

Total value, taken to Section A of Part I of this Return.

NOTE.—1. The description and situation of property should be Buch as to enable the property and Its boundaries to be clearly Identified.

2. Each item of immovable property should be listed, separately;, one below the other

ANNEXURE II

(See Section B of Part I of this Return)

Statement of Movable Assets located in India

Value Rs.

Description of Assets.

_

j

I. Fixed assets (other than immovable properties

included in Annexure T of this Return) :

(a) plant and machinery

(b) furniture and fittings

(c) patents, trade-marks, designs etc.

(d) vehicles

(e) all other fixed assets, excepting live stock.

I I. Investments :

(a) Stocks, bonds, securities ajnd Funds (including

Treasury Bills) of

CO Central Government

(li) State Governments

(Hi) Local authorities

(b) Debentures or bonds (but not sh ires) of Companies

(c) Any other Investments which are to be Included in

wealth (give details)

III. Current assets :

(a) Stores and Spare parts

(b) Loose tools (other than tools and Implements, excluding plant and machinery, used for raising agricultural produce, or Instruments and other apparatus used for scientific research).

(c) Sundry debtors

(d) Work-in-Progress

(a) Stock-in-trade

(f) Miscellaneous current astets

IV. T Loans and advances and other debii owing to the

company ("give details)

V. Cash at hand and bank balances

VL1 All other movable assets which ate not included in itemB I to V above end on which wealth-tax is payable

Total value"taken'to Section B

of Part I of this Return.

ANNEXURE III

(See Section C of Part I of this Return)

Statement of debts located in India owing by the company

Description of debt

Value Rs.

I. Secured Loans;

(a) Debentures

(b) Loans and advances from banks

(c) Loans and advances from subsidiaries

(d) Other loans and advances

II. Unsecured Loans:

(a) Fixed Deposits

(b) Loans and advances from subsidiaries

(c) Short term loans and advances

(d) Other loans and advances

i l l. Current Liabilities

(a) Sundry creditors

(b) Other miscellaneous items, (give details)

IV. Ascertained liabilities treated as contingent liabilities: (Gi\c details)

Total taken to Section C of Part I of this Return

Debts which are purely in the nature of contingent liabilities should not be included In his statement.

ANNEJOIRE IV

(See Section D of Part II of this Return)

IMMOVABLE PROPERTY LOCATED OUTSIDE INDIA

Description of the

Annual value

Place where it is situated

property

Rs.

Estimated Capital value on valuation date. Rs.

I

2

3

4

Total taken to Section D of Part II of this Return

ANNEXURE V

(See Section E of Part II of this Return).

Statement of Movable assets located outside India.

Description of Assets

Value Rs.

I. Fixed assets (other than immovable properties

included in Annexure IV).

(a) Plant and machinery

(b) Furniture and fittings

(c) Patents, trade marks, designs etc.

(dj Vehicles

(e) All other fixed assets, exceeding live-stock

II. Investments.

(a) Stocks, bonds, securities and Funds (including Treasury Bills) of Government of foreign countries

(b) Debentures or bonds (but not shares) of companies

(c) J Any other investments which [arc ["to be

included in wealth (give details)

III.

Current Assets.

(a) Stores and spare parts

(b) Loose tools (other than tools and implements excluding plane and ' machinery, used for raising agricultural produce, or instruments and other apparatus used for scientific research)

(c) 9 Stock-in-trade

(d) Works-in-Prcgressi

(e) Sundry debtors

(f) Miscellaneous current assets

Loans, advances and other debts owircg to the

IV.

company (give details).

V. Cash on hand and bank balances

VI. All other movable assets which aie net included in items I to V above and on which wealth-tax is payable.

Total taken to Section E of Part II of this Retvrn.

ANNEXURE VI

(See Secton. F of .Part II of this Return).

Statement of debts located outside India owing by the company

Value Rs.

Description of debt'.

I. Secured Loans

(a) Debentures

(b) Loans and advances from Banks

(c) Loans and advances from subsidiaries

(d) Other loans and advances

I I. Unsecured Loans :

(a) Fixed Deposits

(b) Loans and advances from subsidiaries

(c) Short term loans and advances

(d) Other loans and advances

III. Current Liabilities :

(a) Sundry Creditors

(b) Other miscellaneous \ terns (.give details)

IV. Ascertained liabilities treated as cantingent liabilities (Give details)

Total takento Section F of Part II of this Return

Debts which are purely in the nature of contingent liabilities should not be included in this statement.

ANNEXURE VII.

(See Section G of Part III of this Return).

Statement of assets on which tax is not payable but which are to be included in net wealth under Section 5(2)

Value Rs.

Description of asset

No. and date of Noti- fication exempting from tax

Deposits with Central Government

Deposits with State Governments

Securities of the Central Government

Securities of the State Governments

Securities of local authorities

Total taken to Section G of Part III of this Return

Rs

FORM OF VERIFICATION.

I declare that to the best of my knowledge and belief the information given in the above statements is correct and complete and that no other asset required to be taken into consideration for computing the company's net wealth on the valuation date has been omitted.

resident

I further declare that the compary was——1—,— in India during the year ending on

not resident

the valuation date for which the return is made.

Place

(Signature of Principal Officer) Date

(Designation)

FORM C

[See rule 4J

VOTICE OF DEMAND UNDER SECTION 30 OF THE WEALTH-TAX ACT, 1957.

To

Status

G.I.R. No.

This is to give you notice that for the assessment year a sum of Els. details of which are given on the reverse has been determined to be payable by you.

2. The amount should be paid to the Treasury Officer

Sub-treasury officer Agent, State Bank of India at Reserve Bank of India within 35 days of the service of this notice. The previous approval of the Inspect- days

ing Assistant Commissioner of Wealth-tax has been obtained for allowing a period of less than 35 days for the payment of the above sum. A chalan is enclosed for the purpose of payment.

3. If you do not pay the amount within the period specified above, you shall be liable to pay simple interest at four per cent per annum from the date commenc- ing after the end of the period aforesaid in accordance with sub-section (2) of section 31, of the Wealth-Tax Act, 1957.

4. If you do not pay the amount of tax within the period specified above, penalty {which may be as great as the amount of tax in arrear) may be imposed upon you after giving you a reasonable opportunity of being heard in accordance with section 221 of the Income-tax Act, 1961 read with section 32 of the Wealth-tax Act. 1957.

5. If you do not pay the amount within the period specified above, proceedings for the recovery thereof will be taken in accordance with sections 222 to 229, 231 and 232 of the Income-tax Act, 1961 read with section 32 of the Wealth-tax Act, 1957.

6. The assessment has been made under sub-section (5) of Section 16 of the Wealth-tax Act, 1957, because you failed to—

• Mak.¹ the return of wealth under sub-section (2) of Section 14 comply with a notice issued under sub-section (2) of section 16 comply with a notice issued under sub-section (4) of section 16

7. If you intend to appeal against the assessment/fine/penalty you may present an appeal under sub-section (1) of section 23 of the Wealth-tax Act, 1957 to the Appellate Assistant Commissioner of Wealth-taxf— within thirty days of the receipt of this notice in the prescribed form, stamped and duly verified as 'laid down in that form.

8. The penalty payable by you has been imposed by the Inspecting Assistant Commissioner of Wealth-tax, under sub-seetion (3) of section 18 of the Wealth-tax Act, 1957. If you intend to appeal against the penalty, you may present an appeal under sub-section (1) of section 24 of the said Act, to the Appel- late Tribunal, within 60 days of the receipt of the order imposing the penalty in the form prescribed under sub-section (4) of section 24 of the said Act duly stamped and verified as laid down in that form.

Dated '. Wealth-tax Officer ..

Place

Circle/District

NOTES.—(1) If you wish to pay the amount by cheque^ the cheaue should be drawn in favour of the Treasury Officer/Sufe-treafsury Oflftcer/Agent, State Bank of India/reserve Bank of India.

(2) Delete the inappropriate words.

FORM D

(See proviso to rule 4)

NOTICE OF DEMAND UNDER SECTION 30 OF THE WEALTH-TAX ACT, 195? FOR PAYMENT OF TAX PROVISIONALLY ASSESSED UNDER SECTION 15C OF THE WEALTH-TAX ACT, 1957.

To

Status

G.I.R. No.

Please take notice that for the assessment year

the sum of has been determined to be payable by you Ks. under section 15C of the Wealth-tax Act, 1957.

2. The amount should be paid to

Treasury Officer

Sub-treasury Officer

at

Agent, State Bank of India

Reserve Bank of India

within 35 days of the service of this notice. The previous approval of the Inspect- days

ing Assistant Commissioner of Wealth-tax has been obtained for allowing a period of less than 35 days for the payment of the above sum. A chalan is enclosed for the purpse of payment.

3. If you do not pay the amount within the period specified above, you shall be liable to pay simple interest (at four per cent per annum) from the date com- mencing after the end of the period aforesaid in accordance with sub-section (2X of section 31 of the Wealth-tax Act, 1957.

4. Further if you do not pay the amount within the period specified above, penalty (which may be as great as the amount of tax in arrear) may be imposed upon you after giving you a reasonable opportunity of being heard in accordance with section 221 of the Income-tax Act, 1961 read with Section 32 of the Wealtk- tax Act, 1957.

5. If you do not pay the amount within the period specified above, proceedings for the recovery thereof wUl be taken in accordance with sections 222 to 229 and 231 to 233 of the Income-tax Act, 1961, read with section 32 of the Wealth-tax Act, 1957.

Dated —— 19

Place

Wealth-tax Officer

Ward/Circle

NOTES (1) H you wish to pay the amount by cheques, the cheque should be drawn in favour of the Treasury Officer Sub-treasury Officer/Agent, State Bank of India/Reserve Bank of India.

(2) Delete the inappropriate words.

FORM E

[See rule 5]

FORM OF APPEAL TO THE APPELLATE ASSISTANT COMMISSIONER OF

WEALTH-TAX UNDER SECTION 23 OF THE WEALTH TAX ACT, 1957

Wealth-tax Range — ——

@No. of 19 19 Name and Address of the Appellant

G.I.E. No.

Assessment year in connection with which the appeal is

preferred

Wealth-tax Officer passing the order appealed against

Section and sub-section of the Wealth-tax Act, 1957, under which the Weajth-tax Officer passed the order appealed against and the date of such order

Where the appeal relates to any assessment, penalty/fine,

the date of service of the relevant notice of demand

In any other case, the date of service of the intimation of

the order appealed against

Section of the Wealth-tax Act, 1957, under which the

appeal is preferred

•Belief claimed in appeal

Address to which notices may be sent to the appellant

Signed (Appellant)

Statement of Facts

Grounds of Appeal*

Signed (Appellant)

FORM OF VERIFICATION

I,

the appellant, do hereby declare that what is stated above is true to the best of my information and belief.

Signature

Place

Status of appellant Date

NOTES:—(1) The form of appeal, grounds of appeal and the form of verification, appended thereto shall be signed by a person in accordance with the provisions of section 15A of the Wealth-tax Act, 1957.

(2) The memorandum of appeal,, statement of facts and the grounds of appeal must be in duplicate and should be accompanied by a copy of the order appealed against and the notice of demand in original, if any.

(3) Delete the inappropriate words.

(4) @The particulars will be filled in, in the office of the Appellate Assis- tant Commissioner.

(5) *If the space provided herein is insufficient, separate enclosures may be used for the purpose.

FORM F

[See sub-rule (1) of rule 6]

FORM OF APPEAL TO THE APPELLATE TRIBUNAL UNDER SUB-SECTION (1) OR SUB-SECTION (2) OF SECTION 24 OR SUB-SECTION (1) OF SECTION 26 OF THE WEALTH-TAX ACT, 1957

In the Income-tax Appellate Tribunal,

* Appeal No. of 19 19

Appellant Versus Respondent 1. The State in which the assessment was made.

2. Section under which the order appealed against was

passed.

3. Assessment year in connection with which the appeal

is preferred.

4. **The Wealth-tax Officer passing the original order.

5. •'Section of the Wealth-tax Act, 1957 under which

the W.T.O. passed the order.

6. **The Appellate Assistant Commissioner passing the

order under section 23(5)/18(l)/37(2).

7. **The Inspecting Assistant Commissioner passing the

order under section 18(3).

8. **The Commissioner passing the order under section

18/25.

9. Date of communication of the order appealed against.

10. Address to which notices may be sent to the

appellant.

11. Address to which notices may be sent to the

respondent.

12. @ ©Relief claimed in appeal.

@ ©Grounds of Appeal

1. 2. 3. 4.

etc.

Signed (Appellant) Signed

SEC. 3{i)] THE GAZETTE OF INDIA EXTRAORDINARY 283

VERIFICATION

I,

, the appellant do hereby declare that

day of 19 yhat is stated above is true to the best of my information and belief. Verified today the Dated: Address:

Signed

Status of Applicant.

2. The memorandum of appeal in the case of an appeal by an assessee must be accompanied by a fee of one hundred rupees. It is suggest- ed that the fee should be credited in the Treasury or a branch of the State Bank of India or a branch of the Reserve Bank of India after obtaining a chalan from the Wealth-tax Officer and the triplicate chalan sent to the Appellate Tribunal with the memorandum of appeal. The Appellate Tribunal will not accept cheques, drafts, hun- dies or other negotiable instruments.

3. The memorandum of appeal should be written in English and should set forth, concisely and under distinct heads., the ground of appeal without any argument or narrative and such grounds should be num- bered consecutively.

4. *The number and year of appeal will be filled-in in the office of the Appellate Tribunal.

5. **Delete the inapplicable columns. 6. @@If the space provided is found insufficient, separate enclosures may be used for the purpose.

FOKM G [See sub-rule (2) of rule 6] FORM OF MEMORANDUM OF CROSS OBJECTIONS TO THE APPELLATE TRIBUNAL UNDER SUB-SECTION (2A) OF SECTION 24 OF THE WEALTH- TAX ACT, 1957

In the Income-tax Appellate Tribunal,

* Cross Objection No. of 19 -19 . **In Appeal No. of 19 -19 . Appellant Versus Respondent

1. *'Appeal No. allotted by the Tribunal to which

memorandum of cross objections relates.

2. The State in which the assessment was made.

3. Section under which the order appealed against was

passed.

4. Assessment year in connection with which the memo-

randum of cross objection is preferred.

5. Date of receipt of notice of appeal filed by the appel-

lant to the Tribunal.

6. Address to which notices may be sent to the respon-

dent (cross objector).

7. Address to which notjees may be sent to the appellant.

, i*_—'.... •-„———.

, — , — — —. „ 8. @@Relief claimed in the memorandum of cross

objections.

@ ©Grounds of Cross'Objections

1.

2.

3.

4.

etc.

Signed

(Respondent)

(Authorised representative, if any)

VERIFICATION

, the respondent to hereby declare that I(

day of 19 what is stated above is true to the best of my information and belief. Verified to-day the Place — ——

Signed.

NOTES:—1. The memorandum of cross objections must be in triplicate.

2. The memorandum of cross objections should be written in English and should set forth, concisely and under distinct heads of the cross objections without any argument or narrative and such objections should be numbered consecutively.

3. *The number and year of memorandum of cross objections will be filled in, in the office of the Appellate Tribunal.

4. **The number and year of appeal as allotted by the office of the Tri- bunal and appearing in the notice of appeal received by the respon- dent is to be filled in here by the respondent.

5. @@If the space provided is found insufficient separate enclosures may be used for the purpose.

FORM H

[See rule 7]

FORM OF REFERENCE APPLICATION UNDER SUB-SECTION (1) OF SECTION 27 OF THE WEALTH-TAX ACT, 1957

Before the Income-tax Appellate Tribunal

The day of 19 In the matter of the assessment to wealth of

—

for the assessment year

R.A. (W.T.) No.

of 19 -19

(To be filled in by office)

iMN Versus

(Applicant)

(Respondent) State from which the Application is filed Name and number of the appeal which gives rise to tbe

Reference

"Efte Applicant states as follows: —

1. That the appeal noted above was decided by the Appellate Tribunal,

on—-~.~-— —

2. The notice of the order under sub-section (5) of section 24 of the 'Wealth- tax Act, 1957 was served on the applicant on- —

3. That the facts which are admitted and/or found by the Appellate Tribunal, and which, are necessary for drawing up a statement of the case, are stated in the enclosure for ready reference.

4. That the following questions of law arise out of the order of the Appellate Tribunal: —

(1) . __ . _

(2) _ __ . __ _. _ — — —_

(3) . . , . . . . ^— __

5. That the applicant, therefore, requires under sub-section (1) of section 27 •of the Wealth-tax, Act, 1957, that a statement of the case be drawn up and the •questions of law numbered — • out of the questions of law referred to in paragraph 4 above be referred to the High Court.

6. That the documents or copies thereof, as specified below (the translation in English of the documents, where necessary, is annexed) be forwarded to the "High Court with the statement of trre case.

Dated-

:

Address—— -— - — •

Signed

(Applicant)

Date —

Signed.

(Authorised representa- tive, if any)

NOTES:—1. The application must be made within sixty days of the date upon which the applicant is served with the order of the Appellate Tribunal which gives rise to the reference.

2. The application must be accompanied by a fee of one hundred rupees except where the applicant is the Commissioner of Wealth-tax It is suggested that the fee should be credited in the Treasury or a branch of the State Bank of India or a branch of the Reserve Bank of India will not accept cheques, drafts, hundies or other negotiable instru- after obtaining a challan from the Wealth-tax Officer. The Tribunal ments.

FORM I

[See sub-rule (1) of rule 9]

APPLICATION FOR INFORMATION UNDER SECTION 42B OF THE WEALTH-

TAX ACT, 1957

To

The Commissioner of Wealth-tax,

Sir,

I request you to furnish information relating to —

(here give name, status and complete address of the assessee) in respect of the assessment year commencing on the 1st day of April, 19 on the following points: —

1.

2.

3.

4.

5.

etc.

2. The above information Is required by me for the following reasons: —

1.

2.

etc.

Signature of the applicant—

Name of the applicant (in capital

letters)

Father's/Husband's name————

Full address

Dated 19

NOTES: — (1) A separate application has to be made in respect of each assessee and in respect of each assessment year.

(2) Kegarding status, state whether the person about whom the infor- mation is required is an individual, Hindu Undivided family or Company.

FORM J [See sub-rule (2) of rule 9] FORM FOR FURNISHING INFORMATION UNDER SECTION 42B OF THE WEALTH-TAX ACT, 1957

Office of the — •

Date

To

With reference to your application dated under section 42B of the Wealth-tax Act, 1957, requesting Information relating to In rospect of the assessment year commencln" on the 1st day ot April 19— the

said information/information respecting items No.- — —of the sal* application is given below:—

Name and address of the

assessee

~

—

Status Assessment year

'" 1. 2. . 3. 4. 5.

etc.

2. 1/Commissioner of Wealth-tax,

amMs satis- fled that It is not in the public interest to furnish Information respecting itentB. No. of your application and the information relat- ing thereto is accordingly refused.

(Seal)

Signature of the authority furnishing the information..

NOTE:—Delete Inappropriate words.

FORM K

[See sub-rule (3) of rule 91 FORM FOR INTIMATING NON-AVAILABILITY OF INFORMATION UNDER' SECTION 42B OF THE WEALTH-TAX ACT, 1957

Office of the

.•——

Dated

No.

To

With reference to your application dated —

under section 42B of the Wealth-tax Act, 1957, requesting Information relating to In respect of the assessment year commencing on the 1st day of April 19 I am to Inform you that the said Information Is not yet available/no assessment for the aforesaid assessment year has been made- Ir. his/her/their case.

(Seal) Signature

NOTE.—Delete Inappropriate words.

FORM L

[Sec sub-rule (4) of rule 91 REFUSAL TO SUPPLY INFORMATION UNDER SECTION 42B OF THE WEALTH-TAX ACT, 1957

Office of the

Dated

N o. To

With reference to your application dated

under section 42B of the Wealth-tax Act, 1957, requesting for Information relating to

In respect of the assessment year commencinjr 288 THE GAZETTE OF INDIA EXTRAORDINARY [PART l i-

the 1st day of April 19 ——-—- I am to say that I am satisfied that it will not be in the public interest to furnish the information asked for and I therefore decline to furnish the same.

(Seal) Signature ——

FORM M

[See sub-rule 11 of rule 10]

"WARRANT OF AUTHORISATION UNDER SECTION 37A OF THE WEALTH- TAX ACT, 1957

The Inspecting Assistant Commissioner of Wealth-tax,

The Wealth-tax Officer,

Whereas information has been laid before me and on the consideration thereof 1 have reason to believe that

a summons under sub-section (1) of section 37 of the Wealth-tax Act, 1957 or a notice under sub-section (4) of section 16 of the Wealth-tax Act, 1957, was issued by the Inspecting Assistant Commissioner of Wealth- tax/Wealth-tax Officer to name of the person) on (date) to produce, or cause to be pro- duced, books of account or other documents specified in the relevant summons or notice and he has omitted or failed to produce, or cause to be produced, such books of account or other documents as required by such summons or notice;

a summons under sub-section (1) of section 37 of the Wealth-tax Act, 1957 or a notice under sub-section (4) of section 16 of the Wealth-tax Act, 1957, has been issued by the Inspecting Assistant Commissioner of Wealth-tax/Wealth-tax Officer, J to (name of the person) on , (date) to produce, or cause to be produced, books of account or other documents specified In the relevant summons or notice and he will not produce or cause to be produced, such books of account or other documents as required by such summons or notice;

If a summons under sub-section (1) of section 37 of the Wealth-tax Act, 1957 or a notice under sub-section (4) of section 16 of the Wealth- tax Act, 1957, is issued to (name of the person) to produce, or cause to he produced, books of account or other docu- ments which will be useful for, or relevant to, proceedings under the Wealth-tax Act, 1957, for the assessment year/years commencing on he would not produce, or cause to be produced, such books of account or other documents as required by such summons or notice:

Sarvashri/Shri/Shriniati are/is in possession of articles or things (including money) wholly disproportionate to their/his/her known assets, particulars of which will be useful for, or relevant to, proceedings under the Wealth-tax Act, 1957;

And whereas I have reason to suspect that such books of account, other docu- ments, articles or things (Including money) have been kept and are to be found at . .. (specify particulars of the building or place). This is to authorise and lequire you (name of the Inspecting Assistant

^Commissioner of Wealth-tax or the Wealth-tax Officer)—

(a) to enter and search with the assistance of

1

2

3

the said premises;

SEC. 3(i)] THE GAZETTE OF INDIA EXTRAORDINARY 289

(b) to place Identification marks on such books and documents as rnav be found in the course of the search and as you may consider relevant to or useful for the proceedings aforesaid and to make a list thereof together with particulars qt the identification marks;

(c) to examine such books and or documents and make, or cause to be made, copies or extracts from such books and documents; (d) to seize such books and/or documents, and take possession thereof;

(e) to convey such books or documents to the office of the Inspecting Assis- tant Commissioner of Wealth-tax or any other authority not below the rank of a Wealth-tax Officer employed In the execution of the Wealth-tax Act, 1857; and

(f) to "Jterds* all other poweri and perform all other duties under the said section and the rules relating thereto.

Commissioner of Wealth-tax.

[No. W.T. 2/1965 (2/5 65-W.T.).] JAGDISH CHAND, Secy

NUNTKD IN UfBU. BY t Bt QEOTRAL MAHAOKR, OOVEHNMtNT OF INDIA PRESS,