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1.
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1/5/Tech/87-SC : In super session of standing
order No.2 of 1988 dated 16th December, 1988 and in exercise of the powers
conferred on me by rule 11 of the Income-tax Settlement Commission
(Procedure) Rules, 1987 as applied to wealth-tax by rule 2 of the Wealth-tax
Settlement Commission (Procedure) Rules, 1987, I hereby direct that subject
to any special orders, all settlement applications made and to be made under
section 22C(I) of the Wealth-tax Act, 1957 by the assessee falling within
the jurisdiction of the Commissioners of Wealth-tax with headquarters
located in the States and Union territories specified in column 3, or
matters arising from such settlement applications, shall with effect from
11th January, 1989 be processed and disposed of by the Benches specified in
column 2.
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S.
No
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Name
of Bench |
States
/ Union Territories |
| 1. |
Principle
Bench at Delhi |
All States
and Union Territories other than these mentioned against S.No.2,3
and 4 below |
| 2. |
Additional
Bench at Mumbai |
Gujarat,
Maharashtra and Madhya Pradesh |
| 3. |
Additional
Bench at Calcutta |
Bihar,
Meghalaya, Orissa and West Bengal |
| 4. |
Additional
Bench at Madras |
Andhra Pradesh,
Karnataka, Kerala and Tamil Nadu. |
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| 2.
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All Pending settlement
applications or matters arising therefrom, except those in which orders
have been reserved after hearing, will be governed by the above
order. The settlement applications or matters arising therefrom, fixed for hearing before the Principal Bench
at Delhi will be heard by that Bench.
Explanation
By this order, the
ordinary jurisdiction of a Bench will be determined not by the place of
business or residence of the assessee but by the location of the
headquarters of the Commissioner of Wealth-tax having jurisdiction over
him.
Sd/-
(S.I. Tripathi)
Chairman
Standing Order No.2 of 1989 vide File No.
1/5/Tech/87-SC dated 11-01-1989.
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