Amendment to section 131 expands authorised officers and clarifies prior approval for inspection actions under the tax law administration. Amendment revises the inspection and approval framework under section 131 by broadening the class of authorised officers required to satisfy the pre action condition in sub section (1A) and by clarifying, in the proviso to sub section (3), which senior administrative posts are to be treated as competent authorities for the proviso's purposes.
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Provisions expressly mentioned in the judgment/order text.
Amendment to section 131 expands authorised officers and clarifies prior approval for inspection actions under the tax law administration.
Amendment revises the inspection and approval framework under section 131 by broadening the class of authorised officers required to satisfy the pre action condition in sub section (1A) and by clarifying, in the proviso to sub section (3), which senior administrative posts are to be treated as competent authorities for the proviso's purposes.
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