Tax settlement procedure sets application, disclosure, commissioner report and confidential hearings framework for settlements. The rules establish the procedural framework for settlement applications: definitions and composition of the Commission; filing modalities; forwarding of applications to the Commissioner for report; requirements that applicants furnish a signed, verified statement of facts with annexures and terms of settlement (and affidavits for facts not on record); transmission of those materials to the Commissioner; notification of hearing; verification requirements for additional facts; authorised representative authorisation; confidentiality of proceedings; adjournment powers; and re-consideration where a member was absent.
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Provisions expressly mentioned in the judgment/order text.
Tax settlement procedure sets application, disclosure, commissioner report and confidential hearings framework for settlements.
The rules establish the procedural framework for settlement applications: definitions and composition of the Commission; filing modalities; forwarding of applications to the Commissioner for report; requirements that applicants furnish a signed, verified statement of facts with annexures and terms of settlement (and affidavits for facts not on record); transmission of those materials to the Commissioner; notification of hearing; verification requirements for additional facts; authorised representative authorisation; confidentiality of proceedings; adjournment powers; and re-consideration where a member was absent.
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