74. 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 Scheme as they apply in relation to proceeding under the Income- tax Act, or as the case may be, the Wealth- tax Act.