Question 30 - What are the guidelines for issue of summons?

Summons issuance guidelines emphasize last-resort use, prior authorization, documentation and protection for senior management.

Guidelines require that summons be used as a last resort, avoid harsh language, and generally not target top management initially. Superintendents must obtain prior written authorization from an officer not below Assistant Commissioner, with reasons recorded; if prior written permission is not practicable, oral/telephonic permission may be obtained and later reduced to writing. Officers issuing summons must record proceedings and submit reports to the authorizing officer. Senior management should only be summoned when investigation indicates their involvement in decision-making leading to revenue loss.