Section 35 - Amendment of Act 18 of 1958 - Finance (No. 2) Act, 1967

35. Amendment of Act 18 of 1958 In the Gift-tax Act, 1958, - (a) in section 7, for the Explanation, the following proviso and Explanation shall be substituted, namely :- Provided that where two or more Income-tax Officers have jurisdiction or exercise powers under the Income-tax Act in respect of any person, they shall have concurrent jurisdiction and perform such functions of a Gift-tax Officer under this Act in respect of such person, as the Commissioner or the Inspecting Assistant Commissioner of Gift-tax authorised by him in this behalf may, by general or special order in writing, specify, for the distribution and allocation of the work to be performed. Explanation : For the purposes of this section, the Income-tax Officer or Income-tax Officers having jurisdiction in relation to a person who has no income assessable to income-tax under the Income-tax Act, shall be the Income-tax Officer or Income-tax Officers in respect of the area in which that person resides. ; (b) for section 7A, the following sections shall be substituted, namely :- 7A. Power of Commissioner respecting specified areas, cases or persons. - (1) The Commissioner may, by general or special order in writing, direct that such of the functions assigned to the Gift-tax Officer by or under this Act as are specified in any such order may, in respect of any specified area or specified cases or classes of cases or specified persons or classes of persons, be performed by an Inspector of Gift-tax or any member of the ministerial staff, appointed to work under the Commissioner or any other Gift-tax authority subordinate to him, and specified in such order, subject to such conditions, restrictions or limitations as may be specified therein : Provided that the Commissioner shall not, unless he is authorised in this behalf by the Board by general or special order in writing, make an order under this sub-section in relation to the functions of a Gift-tax Officer mentioned in the following provisions of this Act, namely, sections 15, 16, 17, 19A, 20, 21, 21A, 23, 32, 33 and 36. (2) For the purposes of any case or person or proceeding under this Act, in respect of which or whom any order under sub-section (1) applies, references in this Act or in any rule made hereunder to the Gift-tax Officer shall be deemed to include references to the Inspector of Gift-tax or the member of the ministerial staff specified in such order. 7B. Power to transfer cases. - (1) Notwithstanding anything contained in section 7, the Commissioner may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, transfer any case from any Gift-tax Officer or Gift-tax Officers subordinate to him to any other Gift-tax Officer or Gift-tax Officers also subordinate to him and the Board may similarly transfer any case from any Gift-tax Officer or Gift-tax Officers to any other Gift-tax Officer or Gift-tax Officers : Provided that nothing in this sub-section shall be deemed to require any such opportunity to be given where the transfer is from any Gift-tax Officer or Gift-tax Officers to any other Gift-tax Officer or Gift-tax Officers and the offices of all such Gift-tax Officers are situated in the same city, locality or place : Provided further that where any case has been transferred from any Gift-tax Officer or Gift-tax Officers to two or more Gift-tax Officers, the Gift Officers to whom the case is so transferred shall have concurrent jurisdiction over the case and shall perform such functions in relation to the said case as the Board or the Commissioner (or any Inspecting Assistant Commissioner of Gift-tax authorised by the Commissioner in this behalf) may, by general or special order in writing, specify, for the distribution and allocation of the work to be performed. (2) The transfer of a case under sub-section (1) may be made at any stage of the proceedings, and shall not render necessary the re-issue of any notice already issued by the Gift-tax Officer or Gift-tax Officers from whom the case is transferred. Explanation : In this section and in section 7A, the word case in relation to any person whose name is specified in any order made thereunder, means all proceedings under this Act in respect of any year which may be pending on the date of such order, or which may have been completed on or before such date, and includes also all proceedings under this Act which may be commenced after the date of such order in respect of any year.; (c) in section 9, for the words subject to such orders, if any, as the Board may make for the distribution and allocation of the work to be performed , the following words shall be substituted, namely :- and shall perform such functions in relation to the said area or persons or classes of persons as the Board may, by general or special order in writing, specify, for the distribution and allocation of the work to be performed ; (d) in section 10, for the words they shall perform their functions in accordance with such orders as the Commissioner may make for the distribution and allocation of the work to be performed , the following words shall be substituted, namely :- they shall have concurrent jurisdiction and shall perform such functions in respect of the said areas or persons or classes of persons as the Commissioner may, by general or special order in writing, specify, for the distribution and allocation of the work to be performed ; (e) for section 11, the following section shall be substituted, namely :- 11. Inspector of Gift-tax. - A Commissioner may empower any Inspector of Income-tax within the meaning of the Income-tax Act to work as an Inspector of Gift-tax under any other Gift-tax authority subordinate to him; and when he is so empowered, he shall perform such functions in the execution of this Act as are assigned to him by the Commissioner by an order, whether made under sub-section (1) of section 7A or otherwise, or by any other Gift-tax authority under whom he is appointed to work. ; (f) section 11A shall be re-numbered as section 11B and before section 11B as so re-numbered, the following section shall be inserted, namely :- 11A. Gift-tax Officer competent to perform any function or functions. - In respect of any function to be performed by a Gift-tax Officer under any provision of this Act, in relation to any assessee, the Gift-tax Officer referred to therein shall, - (a) in a case where only one Gift-tax Officer has jurisdiction over such assessee, be such Gift-tax Officer; (b) in a case where two or more Gift-tax Officers have concurrent jurisdiction over such assessee, be the Gift-tax Officer empowered to perform such function by the Board, or, as the case may be, the Gift-tax Officer to whom such function has been assigned by an order of the Commissioner or of the Inspecting Assistant Commissioner of Gift-tax authorised by the Commissioner in this behalf. ; (g) in section 45, - (i) after clause (d), the following clause shall be inserted, namely :- (da) any company [other than a company to which clause (c) or clause (d) applies] to an Indian company in a scheme of amalgamation; ; (ii) the existing Explanation shall be re-numbered as Explanation 1 and after Explanation 1 as so re-numbered, the following Explanation shall be inserted, namely :- Explanation 2 : For the purpose of clause (da), the term amalgamation shall have the meaning assigned to it in clause (1A), of section 2 of the income-tax Act. .