https://www.taxtmi.com/caselaws?id=170074 Regulation 26 was construed as a safety-oriented scheme under which the Regional Inspector may act on incompetence, negligence or misconduct after obtaining a written explanation, while the Board retains an independent power to confirm, modify, reduce or cancel the certificate after such inquiry as it thinks fit. The absence of a prior formal suspension by the Inspector did not deprive the Board of jurisdiction, because the Inspector's recommendation was only material before the Board and not a binding direction. Natural justice was satisfied where the affected person had already submitted an explanation to the Board in response to the report, so the cancellation was not invalid on the grounds raised. en-us Thu, 03 Feb 1977 00:00:00 +0530 Sat, 16 May 2015 10:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170074 Regulation 26 was construed as a safety-oriented scheme under which the Regional Inspector may act on incompetence, negligence or misconduct after obtaining a written explanation, while the Board retains an independent power to confirm, modify, reduce or cancel the certificate after such inquiry as it thinks fit. The absence of a prior formal suspension by the Inspector did not deprive the Board of jurisdiction, because the Inspector's recommendation was only material before the Board and not a binding direction. Natural justice was satisfied where the affected person had already submitted an explanation to the Board in response to the report, so the cancellation was not invalid on the grounds raised. Case-Laws Indian Laws Thu, 03 Feb 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170074