Section 60, Wealth-Tax Act, 1957 [S1E-DTX]

As at 7 September 2026. In force from 3 May 1957.

In Wealth-Tax Act, 1957 [A10-FJF]. This text from 20 March 2013, by Act 98 of 2013 [A11-GGG]. Other texts (2): from 3 May 1957 to 11 August 1983; from 12 August 1983 to 19 March 2013.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 60, Wealth-Tax Act, 1957 [S1E-DTX]. Machine: S1E-DTX.

60. Appeal.—(1) Any person aggrieved by an order of the Board under this Act may, within sixty days from the date on which the order is communicated to him, prefer an appeal to the Commissioner in such form and accompanied by such fee as may be prescribed. (2) The appellate authority may, after giving the appellant an opportunity of being heard, confirm, modify or set aside the order appealed against. (3) No appeal shall lie under this section against an order made with the consent of the parties.

Defined terms in this text (1)

Board: Section 2, Wealth-Tax Act, 1957 [S1EC08] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)

Board: 279 more definitions.

Made under this section, or naming it (0)

none

Cited by (4)

Section 63, Wealth-Tax Act, 1957 [S1E-DXK], 3 May 1957, Band A. "section 60".

Section 2, Wealth-Tax Act (Amendment) Act, 1983 [S1S-KB4], 12 August 1983, Band A. "section 60 of the Wealth-Tax Act, 1957 (27 of 1957)".

Section 2, Wealth-Tax Act (Amendment) Act, 2013 [S26-BHC], 20 March 2013, Band A. "section 60 of the Wealth-Tax Act, 1957 (27 of 1957)".

Rule 9, Wealth-Tax Act Rules, 1959 [S1F-KWE], 24 April 1959, Band A. "section 60 of the Act".

Not held (0)

none

Duties published under this section (0)

none