Adjudicatory powers expanded for Additional Collectors to decide show cause notices with allegations of suppression or fraud. Additional Collectors are authorised to issue and decide show cause notices involving allegations of suppression of facts, mis-declaration, fraud, collusion etc., in proceedings under section 11A and rule 9(2) where the duty involvement does not exceed Rs. 5 lakhs; cases with duty involvement above that threshold remain for decision by the Collector. Earlier Board instructions on adjudicatory allocation are modified to this extent.
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.
Adjudicatory powers expanded for Additional Collectors to decide show cause notices with allegations of suppression or fraud.
Additional Collectors are authorised to issue and decide show cause notices involving allegations of suppression of facts, mis-declaration, fraud, collusion etc., in proceedings under section 11A and rule 9(2) where the duty involvement does not exceed Rs. 5 lakhs; cases with duty involvement above that threshold remain for decision by the Collector. Earlier Board instructions on adjudicatory allocation are modified to this extent.
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