Prosecution initiation procedures require adjudicating and jurisdictional collectors to independently assess and record fitness before proceeding. When one Adjudicating Officer handles cases for multiple factories under different Collectorates, the Adjudicating Collector must record a finding on fitness to prosecute, then send the file or parallel file to each jurisdictional Collector; each jurisdictional Collector must independently examine the record, record reasons for their view on prosecutorial fitness, and forward their opinion together with the Adjudicating Officer's finding to the Principal Collector. Where prosecution is proposed at the assessee's registered office headquarters, case records and Principal Collectors' opinions should be forwarded to the Principal Collector nearest that Head Office.
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.
Prosecution initiation procedures require adjudicating and jurisdictional collectors to independently assess and record fitness before proceeding.
When one Adjudicating Officer handles cases for multiple factories under different Collectorates, the Adjudicating Collector must record a finding on fitness to prosecute, then send the file or parallel file to each jurisdictional Collector; each jurisdictional Collector must independently examine the record, record reasons for their view on prosecutorial fitness, and forward their opinion together with the Adjudicating Officer's finding to the Principal Collector. Where prosecution is proposed at the assessee's registered office headquarters, case records and Principal Collectors' opinions should be forwarded to the Principal Collector nearest that Head Office.
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