Section 10:
Instructions to subordinate authorities.
1[10. Instructions to subordinate authorities.--(1) The Board may, from time to time, issue such
orders, instructions and directions to other wealth-tax authorities as it may deem fit for the proper
administration of this Act, and such authorities and all other persons employed in the execution of this
Act shall observe and follow such orders, instructions and directions of the Board:
Provided that no such orders, instructions or directions shall be issued--
(a) so as to require any wealth-tax authority to make a particular assessment or to dispose of a
particular case in a particular manner ; or
(b) so as to interfere with the discretion of the Deputy Commissioner (Appeals) or Commissioner
(Appeals) in the exercise of his appellate functions.
(2) Without prejudice to the generality of the foregoing power,--
(a) the Board may, if it considers it necessary or expedient so to do, for the purpose of proper and
efficient management of the work of assessment and collection of revenue, issue, from time to time,
(whether by way of relaxation of any of the provisions of sections 2[14, 15, 16, 17, 17B,] 18 and 35 or
otherwise), general or special orders in respect of any class of cases, setting forth directions or
instructions (not being prejudicial to assessees) as to the guidelines, principles or procedures to be
followed by other wealth-tax authorities in the work relating to assessment or collection of revenue or
the initiation of proceedings for the imposition of penalties and any such order may, if the Board is of
opinion that it is necessary in the public interest so to do, be published and circulated in the
prescribed manner for general information ;
(b) the Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship
in any case or class of cases, by general or special order, authorise any wealth-tax authority, not being
a Deputy Commissioner (Appeals) or Commissioner (Appeals), to admit an application or claim for
any exemption, deduction, refund or any other relief under this Act after the expiry of the period
specified by or under this Act for making such application or claim and deal with the same on merits
in accordance with law.]
Notes:
1. Subs. by Act 4 of 1988, s. 131, for sections 8, 9, 10 and 11 (w.e.f. 1-4-1988). Earlier these sections was amended by Act 46 of
1964, s. 8 and 10 (w.e.f. 1-4-1965), Act 20 of 1967, s. 34 (w.e.f. 1-4-1967) and Act 41 of 1975, s. 84 (w.e.f. 1-10-1975).
2. Subs. by Act 12 of 1990, s. 53, for "16, 17" (w.e.f. 1-4-1990).