12. Other functions :
(1) The Wealth Tax Officer shall, after completing his/her functions at the headquarters of his/her Zone, carry out his/her mission in various place in the Zone as per his/her routine of the whole year and issue tax assessment and payment order.
(2) A taxpayer, who resides in an area where the Wealth Tax Officer is not available, may furnish the statement as referred to in the Act or these Rules with the Zonal Officer of a District or the Revenue Office. Such Office may have one or more than one employee dealing with tax matters. Such employee shall carry out any other acts relating to
tax except assessment and recovery of tax. Such employee shall be under the Zonal Wealth Tax Office.
(3) It shall be the duty of the tax inspector to collect data of the taxpayers who seem to be required to pay tax, to hold public inquiries as per the order of the Wealth Tax Officer and to carry out such other functions relating to tax as may be assigned and asked by the Wealth Tax Officer. He/She shall hold an identity card, to which his/her
photograph is affixed, bearing signature of the Wealth Tax Director or Zonal Wealth Tax Officer.
(4) The Wealth Tax Director shall prescribe the format of the register to be maintained in the Tax Office.