11. [ Jurisdiction of Assessing Officers and power to transfer cases
.-(1) The provisions of sections 124 and 127 of the Income-tax Act shall, so far as may be, apply for the purposes of this Act as they apply for the purposes of the Income-tax Act, subject to the modifications specified in sub-section (2).(2)The modifications referred to in sub-section (1) shall be the following, namely:¬-(a)in section 124 of the Income-tax Act,-(i)in sub-section (3), references to the provisions of the Income-tax Act shall be construed as references to the corresponding provisions of the Wealth-tax Act;(ii)sub-section (5) shall be omitted:(b)in section 127 of the Income-tax Act, in the Explanation below sub¬section ][(4)] [ Substituted by Act 3 of 1989, Section 63, for " (5)" (w.e.f. 1.4.1988).][, references to proceedings under the Income-tax Act shall be construed as including references to proceedings under the Wealth-tax Act.] [Substituted by Act 4 of 1988, Section 131, for Section 11 (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).][12-A. Appointment of Valuation Officers.-(1) The Centeral Government may appoint as many Valuation Officers as it thinks fit.(2)Subject to the rules and orders of the Central Government regulating the conditions of service of persons in public services and posts, a wealth-tax authority may appoint as many overseers, surveyors and assessors as may be necessary to assist the Valuation Officers in the performance of their functions.] [Substituted by Act 4 of 1988, Section 131, for Sections 9 and 10 (w.e.f. 1.4.1988). ]
