(a)in a case where the contravention, failure or default in respect of which such penalty is imposable occurs in the course of any proceeding before a wealth-tax authority not lower in rank than a ] [Joint Director] [ Substituted by Act 21 of 1998, Section 66, for " Deputy Director" and " Deputy Commissioner" (w.e.f. 1.10.1998).][or a ] [Substituted by Act 3 of 1989, Section 69, for Section 18-A (w.e.f. 1.4.1989). ][Joint Director] [ Substituted by Act 21 of 1998, Section 66, for " Deputy Director" and " Deputy Commissioner" (w.e.f. 1.10.1998).][, by such wealth-tax authority;] [Substituted by Act 3 of 1989, Section 69, for Section 18-A (w.e.f. 1.4.1989). ]
