8[Mode of recovery.
32. The provisions contained in sections 221 to
227, 9[228A,] 229, 231 and 232 of the Income-tax Act
and the Second and Third Schedules to that Act and any rules made thereunder
shall, so far as may be, apply as if the said provisions were provisions of
this Act and referred to wealth-tax and sums imposed by way of penalty, fine
and interest under this Act instead of to income-tax and sums imposed by way of
penalty, fine and interest under that Act 10[and to the corresponding wealth-tax authorities instead of to the
income-tax authorities specified therein.]
Explanation I.—Any
reference to section 173 and sub-section (2) or sub-section (6) or sub-section
(7) of section 220 of the Income-tax Act in the said provisions of that Act or
the rules made thereunder shall be construed as references to sub-section (7)
of section 22 and sub-section (2) or sub-section (6) or sub-section (7) of
section 31 of this Act, respectively.
11[Explanation II.—The Chief Commissioner or Commissioner and the
Tax Recovery Officer referred to in the Income-tax Act shall be deemed to be
the corresponding wealth-tax authorities for the purpose of recovery of
wealth-tax and sums imposed by way of
penalty, fine and interest under this Act.]
