- In section 23A of the Wealth-tax Act, after sub-section (8),'the following sub-section shall be inserted with effect from the 1st day of June, 1999, namely:-'(8A) In every appeal, the Commissioner (Appeals), where it is possible, may hear and decide such appeal within a period of one year from the end of the financial year in which such appeal is filed under sub-section (1).'.
