https://www.taxtmi.com/acts?id=31324 Procedure requires a formal inquiry prior to imposing major penalties, with the Competent Authority framing written charges, allowing a written defence, and either inquiring itself or appointing an Inquiry Officer and a Presenting Officer. The inquiry includes disclosure of documents and witness lists, rights to inspect and obtain copies, cross-examination, controlled re-examination, and provision for additional evidence or ex parte proceedings if the employee defaults. The Inquiry Officer must prepare a detailed report of charges, defence, evidence assessment and findings, and forward inquiry records to the Competent Authority. en-us Wed, 03 Jan 2018 11:42:11 +0530 Wed, 03 Jan 2018 11:42:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=31324 Procedure requires a formal inquiry prior to imposing major penalties, with the Competent Authority framing written charges, allowing a written defence, and either inquiring itself or appointing an Inquiry Officer and a Presenting Officer. The inquiry includes disclosure of documents and witness lists, rights to inspect and obtain copies, cross-examination, controlled re-examination, and provision for additional evidence or ex parte proceedings if the employee defaults. The Inquiry Officer must prepare a detailed report of charges, defence, evidence assessment and findings, and forward inquiry records to the Competent Authority. Act-Rules IBC Wed, 03 Jan 2018 11:42:11 +0530 https://www.taxtmi.com/acts?id=31324