Investigation of service providers allows inspection, seizure, and compulsory document production when contravention is reasonably suspected. The Board may direct an inspection or investigation of a service provider on a complaint or on reasonable grounds to believe there has been contravention of the Code, rules, regulations, or Board directions. The investigating authority may require relevant documents or information from others, enter premises, seize material, take extracts or copies, retain seized records until the investigation ends, and must then return them. A detailed report must be submitted to the Board.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Investigation of service providers allows inspection, seizure, and compulsory document production when contravention is reasonably suspected.
The Board may direct an inspection or investigation of a service provider on a complaint or on reasonable grounds to believe there has been contravention of the Code, rules, regulations, or Board directions. The investigating authority may require relevant documents or information from others, enter premises, seize material, take extracts or copies, retain seized records until the investigation ends, and must then return them. A detailed report must be submitted to the Board.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
