.-The provisions contained in ][sections 221 to 227, 228-A] [ Substituted by Act 16 of 1972, Section 48, for " sections 221 to 227" (w.e.f. 1.4.1972).][, 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 ] [Substituted by Act 46 of 1964, Section 28, for Section 32 (w.e.f. 1.4.1965). ][and to the corresponding wealth-tax authorities instead of to the income-tax authorities specified therein] [ Substituted by Act 4 of 1988, Section 149, for certain words (w.e.f. 1.4.1988).].

[ 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.] [Substituted by Act 46 of 1964, Section 28, for Section 32 (w.e.f. 1.4.1965). ]

[ 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.] [ Substituted by Act 4 of 1988, Section 149, for Explanatin II (w.e.f. 1.4.1988).]