Section 32:
Mode of recovery.
1[32. Mode of recovery.--The provisions contained in 2[sections 221 to 227, 228A], 229, 231 and 232
of the Income-tax Act and the Second and Third Schedules to that Act and any rules made thereunder
shall, so far as may be, apply as if the said provisions were provisions of this Act and referred to
wealth-tax and sums imposed by way of penalty, fine and interest under this Act instead of to income-tax
and sums imposed by way of penalty, fine and interest under that Act 3[and to the corresponding
wealth-tax authorities instead of to the income-tax authorities specified therein].
Explanation I.--Any reference to section 173 and sub-section (2) or sub-section (6) or sub-section (7)
of section 220 of the Income-tax Act in the said provisions of that Act or the rules made thereunder shall
be construed as references to sub-section (7) of section 22 and sub-section (2) or sub-section (6) or
sub-section (7) of section 31 of this Act, respectively.
4[Explanation II.--The Chief Commissioner or Commissioner and the Tax Recovery Officer referred
to in the Income-tax Act shall be deemed to be the corresponding wealth-tax authorities for the purpose of
recovery of wealth-tax and sums imposed by way of penalty, fine and interest under this Act.]]
Notes:
1. Subs. by Act 46 of 1964, s. 28, for sections 30, 31 and 32 (w.e.f. 1-4-1965).
2. Subs. by Act 16 of 1972, s. 48, for "sections 221 to 227" (w.e.f. 1-4-1972).
3. Subs. by Act 4 of 1988, s. 149, for "and to Wealth-tax Officer and Commissioner of Wealth-tax instead of to Income-tax
Officer and Commissioner of Income-tax" (w.e.f. 1-4-1988).
4. Subs. by s. 149, ibid., for Explanation II (w.e.f. 1-4-1989).