(iv)[] [ Clause (xiv) renumbered as Clause (iv) by Act 18 of 1992, Section 92 (w.e.f. 1.4.1993).] jewellery in the possession of any Ruler, not being his personal property, which has been recognised before the commencement of this Act by the Central Government as his heirloom or, where no such recognition exists, which the Board may, subject to any rules that may be made by the Central Government in this behalf, recognise as his heirloom at the time of his first assessment to wealth-tax under this Act:
