Joint surveys of small scale industrial complexes for coordinated revenue assessment require Assistant Collector authorization and reporting. Joint surveys of industrial complexes housing small scale units are to be carried out jointly by the Central Excise Department and the Income Tax Department to enhance revenue accrual. Authorization for any such survey must be given by an officer not below the rank of Assistant Collector, and may cover all small scale factories in a specified industrial area. Field formations are to be informed and a report on results is to be submitted after three months.
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.
Joint surveys of small scale industrial complexes for coordinated revenue assessment require Assistant Collector authorization and reporting.
Joint surveys of industrial complexes housing small scale units are to be carried out jointly by the Central Excise Department and the Income Tax Department to enhance revenue accrual. Authorization for any such survey must be given by an officer not below the rank of Assistant Collector, and may cover all small scale factories in a specified industrial area. Field formations are to be informed and a report on results is to be submitted after three months.
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