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Section32
The Wealth-tax Act, 1957

Mode of recovery

Spent From 01 Apr 1957 Act 27 of 1957 As on 16 Oct 2026

Act 27 of 1957 Ministry Finance Enacted 12 Sep 1957 In force 01 Apr 1957 Cited by 10 provisions

Section 32 of the Wealth-tax Act, 1957 deals with mode of recovery. The provisions contained in [sections 221 to 227, 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 impose The Act came into force on 01 Apr 1957.

The provisions contained in [sections 221 to 227, 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 [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. [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.]]

Section 32, The Wealth-tax Act, 1957 (Act 27 of 1957).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Income-tax Act s. 220 When tax payable and when assessee deemed in default
  2. s. 22 Assessment of persons residing outside India
  3. s. 31 When tax, etc., payable and when assessee deemed in default

Referred to by 10

  1. Finance Act s. 35 Amendment of section 32
  2. Finance Act s. 48 Amendment of section 32
  3. s. 22DD Power of Settlement Commission to order provisional attachment to protect revenue
  4. s. 22HA Abatement of proceedings before Settlement Commission
  5. s. 22J Recovery of sums due under order of settlement
  6. s. 23 Appeal to the 3 [Deputy Commissioner (Appeals)] from orders of [Assessing Officer
  7. s. 23A Appealable orders before Commissioner (Appeals)
  8. s. 34B Transfers to defraud revenue to be void
  9. s. 34C Provisional attachment to protect revenue in certain cases
  10. s. 37C Application of retained assets

Questions about Section 32

What does Section 32 of the Wealth-tax Act deal with?

Section 32 of the Wealth-tax Act is headed "Mode of recovery". The provisions contained in [sections 221 to 227, 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 impose

How do I find court cases under Section 32 of the Wealth-tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Wealth Tax Act 32, section 32 Wealth Tax Act, section 32 of the Wealth-tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 32 of the Wealth-tax Act, and has it changed?

Its own text turns on Income-tax Act 220 (When tax payable and when assessee deemed in default), section 22 (Assessment of persons residing outside India), section 31 (When tax, etc., payable and when assessee deemed in default), so none of them can safely be read on its own. 10 other provisions in this corpus refer back to it.

When did Section 32 of the Wealth-tax Act come into force?

Section 32 of the Wealth-tax Act, cited as Wealth Tax Act 32, came into force on 01 Apr 1957, having been enacted on 12 Sep 1957. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recovered from the consolidated text published by India Code on the Act's own item (3fd2ecf9-23b2-4ae9-b5fe-a23fd3c0080f). India Code lists this Act but publishes no sections for it, so there was nothing to harvest, only a document to read. This page is not a substitute for legal advice.