Issuance of warning: decision and administration divided between Commissioners, with requirement to consult and communicate case facts. Procedure for issuing warnings allocates roles between Commissioners: the Commissioner in whose charge the mistake occurred decides whether to call for explanation, records whether the mistake was bonafide, and determines acceptability of the explanation. If a warning is to be issued, that Commissioner makes the final decision but must communicate facts to the Commissioner under whom the officer works, who will administer the warning. For contemplated disciplinary action, the Commissioner under whom the officer works will take all steps in consultation with the Commissioner in whose charge the mistake occurred.
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.
Issuance of warning: decision and administration divided between Commissioners, with requirement to consult and communicate case facts.
Procedure for issuing warnings allocates roles between Commissioners: the Commissioner in whose charge the mistake occurred decides whether to call for explanation, records whether the mistake was bonafide, and determines acceptability of the explanation. If a warning is to be issued, that Commissioner makes the final decision but must communicate facts to the Commissioner under whom the officer works, who will administer the warning. For contemplated disciplinary action, the Commissioner under whom the officer works will take all steps in consultation with the Commissioner in whose charge the mistake occurred.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
