(b)where no return has been furnished, ending on the date of completion of the reassessment under section 17, on the amount by which the tax on the net wealth determined on the basis of such re-assessment exceeds the tax on the net wealth as determined ] [under sub¬-section (1) of section 16 or] [ Inserted by Act 3 of 1989, Section 67 (w.e.f. 1.4.1989).][on the basis of the earlier assessment aforesaid.] [Inserted by Act 4 of 1988, Section 141 (w.e.f. 1.4.1989). ]
