law: Voluntary Disclosure of Income and Wealth Act, 1976
  17.
  
  Applicability of certain provisions of Income-tax Act and of Chapter V of Wealth-tax
  
  Act.-  
  The
  
  provisions of Chapter XV of the Income-tax Act relating to liability in special
  
  cases and of section 189 of that Act or of Chapter V of the Wealth-tax Act
  
  relating to liability to assessment in special cases shall, so far as may be, apply
  
  in relation to proceedings under this Act as they apply in relation to
  
  proceedings under the Income-tax Act, or, as the case may be, the Wealth-tax
  
  Act.