Section 42: Notice deemed to be valid in certain circumstances

The Wealth-Tax Act, 1957Central Act · Act 27 of 1957

[Notice deemed to be valid in certain circumstances.

Where an assessee has appeared in any proceeding or cooperated in any inquiry relating to an assessment or reassessment, it shall be deemed that any notice under any provision of this Act, which is required to be served upon him, has been duly served upon him in time in accordance with the provisions of this Act and such assessee shall be precluded from taking any objection in any proceeding or inquiry under this Act that the notice was—

(a) not served upon him; or

(b) not served upon him in time; or

Provided that nothing contained in this section shall apply where the assessee has raised such objection before the completion of such assessment or reassessment.]

Where this provision sits

Act	The Wealth-Tax Act, 1957
Section	42
Marginal note	Notice deemed to be valid in certain circumstances
Jurisdiction	Central
Status	In force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

inserted. Inserted by the Finance Act, 2008, w.e.f. 1-4-2008. Original section 42 was omitted by the Finance Act, 1964, w.e.f. 1-4-1964.

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