Opportunity of hearing before objection to settlement application: commissioners should hear applicants, record reasons, and may withhold reasons. Commissioners should offer applicants an opportunity of hearing before objecting to admission of a settlement application where concealment or fraud is alleged; after hearing the commissioner may still object but must record reasons, need not communicate those reasons to the applicant, and may inform the settlement authority that the applicant was heard yet the commissioner remains unsatisfied. The same procedure applies to analogous wealth-tax applications.
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.
Opportunity of hearing before objection to settlement application: commissioners should hear applicants, record reasons, and may withhold reasons.
Commissioners should offer applicants an opportunity of hearing before objecting to admission of a settlement application where concealment or fraud is alleged; after hearing the commissioner may still object but must record reasons, need not communicate those reasons to the applicant, and may inform the settlement authority that the applicant was heard yet the commissioner remains unsatisfied. The same procedure applies to analogous wealth-tax applications.
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