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        Direct Taxes

        Rule 3 - Language of the Commission

        Income-tax Settlement Commission (Procedure) Rules, 1976

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        Language choice for Commission proceedings: applicants may file pleadings in Hindi or English and Commission may issue orders similarly. Rule 3 permits a bilingual procedural regime: pleadings before the Commission may, at the applicant's option, be in Hindi or English, while orders and other proceedings may, at the Commission's option, be in Hindi or English, allocating language choice respectively between applicants and the Commission.
                          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.

                                Language choice for Commission proceedings: applicants may file pleadings in Hindi or English and Commission may issue orders similarly.

                                Rule 3 permits a bilingual procedural regime: pleadings before the Commission may, at the applicant's option, be in Hindi or English, while orders and other proceedings may, at the Commission's option, be in Hindi or English, allocating language choice respectively between applicants and the Commission.


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