(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 ] [Joint Commissioner] [ Substituted by Act 21 of 1998, Section 66 (w.e.f. 1.10.1998).][(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.] [Substituted by Act 4 of 1988, Section 131, for Sections 9 and 10 (w.e.f. 1.4.1988). ]