Rule 5 - Appeal to the [***] [ [***] Commissioner (Appeals)] - Wealth Tax Rules, 1957

Appeal to the 1 [***] 2 [ 3 [***] Commissioner (Appeals) ]. 5. 4 [(1) An appeal under section 23A to the Commissioner (Appeals), shall be in Form E and shall be verified in the manner provided therein. ] 5 [(2) In any appeal preferred in Form E, the memorandum of appeal, the grounds of appeal and the verification shall be signed by the person who is authorised to sign the return of net wealth as provided in section.15A of the Wealth-tax Act, 1957.] ------------------- Notes:- 1. Omitted by the Wealth-tax (First Amendment) Rules, 1998, w.e.f. 22101998. Before it was read as:- Deputy Commissioner (Appeals) Earlier Deputy Commissioner (Appeals) was substituted for Appellate Assistant Commissioner by the Wealth-tax (Second Amendment) Rules, 1989, w.r.e.f. 1-4-1998. 2. Inserted vide Wealth-tax (Amendment) Rules, 1978, w.e.f. 10-7-1978. 3. Omitted by the Wealth-tax (First Amendment) Rules, 1998, w.e.f. 22-10-1998. Before it was read as:- and Earlier and was inserted by the Wealth-tax (Amendment) Rules, 1978, w.e.f. 10-7-1978. 4. Substituted vide Wealth-tax (First Amendment) Rules, 1998, w.e.f. 22-10-1998. Before it was substitution, sub-rule (1), as amended by the Wealth-tax (Amendment) Rules, 1978, w.e.f. 10-7-1978 and Wealth-tax (Second Amendment) Rules, 1989, w.r.e.f. 1-4-1988, read as under : (1) An appeal under section 23 to the Deputy Commissioner (Appeals), or, as the case may be, Commissioner (Appeals) shall be in Form E and shall be verified in the manner provided therein. 5. Substituted vide Wealth-tax (Second Amendment) Rules, 1989, w.e.f. 9-5-1989. Before substitution, sub-rule (2) read as under : (2) In any appeal preferred in Form E, the memorandum of appeal, the grounds of appeal and the verification shall be signed (a) in the case of an individual by the individual himself; where the individual is absent from India, by the individual concerned or by some person duly authorised by him in this behalf and where the individual is mentally incapacitated from attending to his affairs, by his 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, by any person competent to act on his behalf; (b) 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 affairs, by any other adult member of such family; and (c) in the case of a company, by the principal officer thereof.