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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


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<h1>Contumacy procedure: refusal to answer before an appointed officer leads to report and same treatment as refusal before the judge.</h1> If an examinee refuses to answer to the satisfaction of an officer appointed under the company court rules, the officer must make a written report in Form No. 115 stating the questions put and any answers given, notify the examinee of when to attend before the Judge, and submit the report; upon receipt the Judge may act and the examinee is to be treated as if he had defaulted in answering before the Judge.