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        Direct Taxes

        Rule 4 - Signing of notices, etc.

        Income-tax Settlement Commission (Procedure) Rules, 1976

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        Signing of notices: formal Commission communications must be signed by chair, member, or secretary; in hearing personal directions excepted. Rule 4 requires that requisitions, directions, letters, authorisations, orders and written notices issued by the Settlement Commission be signed by the Chairman, any other member, or the Secretary, while excluding personal requisitions or directions issued in the course of a hearing.
                          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.

                                Signing of notices: formal Commission communications must be signed by chair, member, or secretary; in hearing personal directions excepted.

                                Rule 4 requires that requisitions, directions, letters, authorisations, orders and written notices issued by the Settlement Commission be signed by the Chairman, any other member, or the Secretary, while excluding personal requisitions or directions issued in the course of a hearing.


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