(2)Without prejudice to the generality of the foregoing power,¬-(a)the Board may, if it considers it necessary or expedient so to do, for the purpose of proper and efficient management of the work of assessment and collection of revenue, issue, from time to time (whether by way of relaxation of any of the provisions of sections ][14, 15, 16, 17, 17-B] [ Substituted by Act 12 of 1990, Section 53, for " 16, 17" (w.e.f. 1.4.1990).][, 18 and 35 or otherwise), general or special orders in respect of any class of cases, setting forth directions or instructions (not being prejudicial to assessees) as to the guidelines, principles or procedures to be followed by other wealth-tax authorities in the work relating to assessment or collection of revenue or the initiation of proceedings for the imposition of penalties and any such order may, if the Board is of opinion that it is necessary in the public interest so to do, be published and circulated in the prescribed manner for general information; [Substituted by Act 4 of 1988, Section 131, for Sections 9 and 10 (w.e.f. 1.4.1988). ](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). ][* * *] [ Sections 10-A, 11-A, 11-AA, 11-B and 12 omitted by Act 4 of 1988, Section 132 (w.e.f. 1.4.1988).]
