https://www.taxtmi.com/caselaws?id=99246 The Commission may rely on information derived from an irregular complaint and from a Director of Investigation's preliminary report to invoke its power under section 10(a)(iv) and initiate an enquiry under section 37. The alternatives in section 10(a) operate as distinct sources of jurisdiction, and procedural defects in the complaint do not automatically nullify the proceedings. A preliminary inquiry under section 11 is only a fact-finding exercise to assist in deciding whether a formal enquiry should follow, so full disclosure of the entire complaint is not required at that stage. The Commission may also act on its own knowledge or information, and a misdescription in the notice does not by itself invalidate the action if the statutory basis for forming an opinion is otherwise met. en-us Tue, 16 Sep 1975 00:00:00 +0530 Wed, 25 Jan 2012 16:53:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99246 The Commission may rely on information derived from an irregular complaint and from a Director of Investigation's preliminary report to invoke its power under section 10(a)(iv) and initiate an enquiry under section 37. The alternatives in section 10(a) operate as distinct sources of jurisdiction, and procedural defects in the complaint do not automatically nullify the proceedings. A preliminary inquiry under section 11 is only a fact-finding exercise to assist in deciding whether a formal enquiry should follow, so full disclosure of the entire complaint is not required at that stage. The Commission may also act on its own knowledge or information, and a misdescription in the notice does not by itself invalidate the action if the statutory basis for forming an opinion is otherwise met. Case-Laws Companies Law Tue, 16 Sep 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99246