Summons issuance protocols restrict routine use and require senior authorization plus written records before enforcement. Summons under Section 14 are to be used only as a last resort; Superintendents must obtain prior written permission from an officer not below Assistant Commissioner with reasons recorded, or, if impracticable, secure oral/telephonic permission later reduced to writing. The issuing officer must file a report or brief of proceedings in the case file and submit it to the authorising officer. Senior management of large companies or PSUs should not be summoned initially unless investigation indicates their involvement in revenue affecting decisions.