Job worker challan endorsement rules updated, plus revised Authority composition, quorum and investigatory referral powers. Rules permit issuance and successive endorsement of the challan where goods move between job workers or return to the principal; the challan may be issued by the principal or the job worker sending the goods and endorsed by subsequent job workers to indicate quantity and description. The Secretary to the Authority is to be an officer not below the rank of Additional Commissioner (Directorate General of Safeguards). Quorum, majority decision-making with chairman's casting vote, and authority to refer matters back for further investigation are also prescribed.
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Provisions expressly mentioned in the judgment/order text.
Job worker challan endorsement rules updated, plus revised Authority composition, quorum and investigatory referral powers.
Rules permit issuance and successive endorsement of the challan where goods move between job workers or return to the principal; the challan may be issued by the principal or the job worker sending the goods and endorsed by subsequent job workers to indicate quantity and description. The Secretary to the Authority is to be an officer not below the rank of Additional Commissioner (Directorate General of Safeguards). Quorum, majority decision-making with chairman's casting vote, and authority to refer matters back for further investigation are also prescribed.
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