Powers of Secretary: centralized administration and record management ensure procedural processing and compliance for advance rulings. The regulation designates the Secretary as the administrative head responsible for custody of records and the official seal, receiving and scrutinising applications and petitions, forwarding files to the relevant Principal Commissioner or Commissioner for records and comments, placing matters before the Authority for orders, issuing and verifying service of notices, requisitioning and returning original records on the Authority's orders, allowing inspection, granting certified copies, amending records to conform with directions, preserving and disposing of materials per Authority guidance, and performing additional functions as assigned by the Authority.
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.
Powers of Secretary: centralized administration and record management ensure procedural processing and compliance for advance rulings.
The regulation designates the Secretary as the administrative head responsible for custody of records and the official seal, receiving and scrutinising applications and petitions, forwarding files to the relevant Principal Commissioner or Commissioner for records and comments, placing matters before the Authority for orders, issuing and verifying service of notices, requisitioning and returning original records on the Authority's orders, allowing inspection, granting certified copies, amending records to conform with directions, preserving and disposing of materials per Authority guidance, and performing additional functions as assigned by the Authority.
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