The provisions contained in ¹ 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 gift-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 ² and to the corresponding gift-tax authorities instead of to the income-tax authorities specified therein.

Explanation I.— Any reference to sub-section (2) or sub-section (6) 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-sections (2) and (6) respectively of section 32 of this Act.

³ 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 gift-tax authorities for the purpose of recovery of gift-tax and sums imposed by way of penalty, fine and interest under this Act.

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1. Subs. by Act 16 of 1972, s. 53, for sections 221 to 227‖ (w.e.f. 1-4-1972).

2. Subs. by Act 4 of 1988, s. 179, for Gift-tax Officer and Commissioner of Gift-tax instead of to Income tax Officer and Commissioner of Income-tax‖ (w.e.f. 1-4-1988).

3. Subs. by Act 4 of 1988 s. 179, for Explanation II‖ (w.e.f. 1-4-1989).