Inspection powers updated: joint commissioner (appeals) added alongside commissioner (appeals) under section 134, effective from April. The amendment substitutes the words 'the Commissioner (Appeals)' with 'the Joint Commissioner (Appeals) or the Commissioner (Appeals)' in section 134 relating to power to inspect registers of companies, thereby permitting either appellate officer to exercise the specified authority; the amendment takes effect from 1st April, 2023.
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.
Inspection powers updated: joint commissioner (appeals) added alongside commissioner (appeals) under section 134, effective from April.
The amendment substitutes the words "the Commissioner (Appeals)" with "the Joint Commissioner (Appeals) or the Commissioner (Appeals)" in section 134 relating to power to inspect registers of companies, thereby permitting either appellate officer to exercise the specified authority; the amendment takes effect from 1st April, 2023.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.