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THE TAXATION TRIBUNAL (UNDISCLOSED WEALTH) ACT, 1953

(ACT NO. XVI OF 1953).
  Part No : Chapter No : Section No: [ 20th April, 1953  
  
     An Act to provide for the setting up of a Tribunal to enquire into the tax liability of undisclosed wealth. 1 2
 
    WHEREAS it is expedient to set up a Tribunal to enquire into the liability of undisclosed wealth to taxation and to determine the extent of such liability;



It is hereby enacted as follows:-
 
CONTENTS
 
SECTIONS
 
1. Short title, extent and commencement
2. Definitions
3. Constitution and functions of the Tribunal
4. Composition of the Tribunal
5. Declaration of assets
6. Examination of declaration and other evidence
7. Determination of liability to tax
8. Assessment
9. Settlement of cases
10. Admission of evidence
11. Inspection of records
12. Disclosure of information in assessment records
13. Appearance by authorised representative
14. Power to take evidence on oath, etc.
15. Bar of suits
16. Power to regulate procedure
17. Power to make rules
 
 

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