Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Constitutional validity - power vested with the Commissioner to issue circulars - Through the proviso, the Commissioner is empowered to direct the relevant information in the electronic format to be uploaded. Such proviso is a part of the Rule which is framed by the Government by which it provides for the Commissioner to issue appropriate directions. - The same cannot be considered as sub-delegation of the power.
Constitutional validity - power vested with the Commissioner to issue circulars - Through the proviso, the Commissioner is empowered to direct the relevant information in the electronic format to be uploaded. Such proviso is a part of the Rule which is framed by the Government by which it provides for the Commissioner to issue appropriate directions. - The same cannot be considered as sub-delegation of the power.
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