Inquiry powers expanded to allow officials to investigate suspected concealment of net wealth even without pending proceedings. Amendment inserts sub section (1A) in section 37 permitting the Director General, Director or authorised officer to exercise the powers of sub section (1) to conduct inquiries or investigations when they suspect concealment of net wealth by any person or class of persons within their jurisdiction, irrespective of whether proceedings are pending; it omits sub section (2) and amends sub section (3) to refer to sub section (1A) and to include an Assistant Director in the proviso alongside the Valuation Officer.
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Provisions expressly mentioned in the judgment/order text.
Inquiry powers expanded to allow officials to investigate suspected concealment of net wealth even without pending proceedings.
Amendment inserts sub section (1A) in section 37 permitting the Director General, Director or authorised officer to exercise the powers of sub section (1) to conduct inquiries or investigations when they suspect concealment of net wealth by any person or class of persons within their jurisdiction, irrespective of whether proceedings are pending; it omits sub section (2) and amends sub section (3) to refer to sub section (1A) and to include an Assistant Director in the proviso alongside the Valuation Officer.
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