TaxTMI 
TaxTMI 
Procedure for imposing major penalties
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....) retired Joint Secretary to the Government of India, retired Secretary to any State Government (or)retired Executive Director/CGM/GM/DGM or serving officer of two level above the Charged Officer, from any Government of India/State Government or of any Financial Institution/Nationalized Bank/Reserve Bank of India/SEBI/IRDAI/PFRDA to inquiry into the truth thereof. Explanation: A breach of any of the provisions of these regulations shall be deemed to constitute a misconduct. The enquiry under this regulation shall be done, in case the employee against whom proceeding is taken is an officer, by any officer who is in a grade higher than such employee and in the case of other employees any officer. Explanation. When the Competent Autho....
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....submitted by the employee; (iii) a list of documents by which and list of witnesses by whom the articles of charge are proposed to be substantiated; (iv) a copy of statements of the witnesses, if any; (v) Evidence providing the delivery of articles of charge under sub-regulation (3) (vi) a copy of the order appointing the 'Presenting Officer' it terms of sub-regulation (6). (6) Where the Competent Authority itself inquires or appoints an inquiring authority for holding an inquiry, it may, by an order, appoint an officer to be known as the "Presenting Officer" to present on its behalf the case in support of the articles of charge. (7) The employee may take the assistance of any other employee....
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....thin such further time not exceeding five days as the inquiring officer may allow, the documents listed; (ii) submit a list of documents and witness that he wants for the inquiry; (iii) be supplied with copies of statements or witnesses to be relied upon, if any, recorded earlier and the Inquiry Officer shall furnish such copies not later than three days before the commencement of the examination of the witnesses by the Inquiry Officer; (iv) give a notice with ten days of the order or within such further time not exceeding ten days as the inquiring officer may allow for the discovery or production of the documents referred to in item (ii). Note: The relevancy of the documents and the examination of the witnesse....
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.... may also put such questions to the witnesses. (14) Before the close of the case, in support of the charges, the Inquiry Officer may, in its discretion, allow the Presenting Officer to produce evidence not included in charge sheet or may itself call for new evidence or recall or re-examine any witness. In such case the employee shall be given opportunity to inspect the documentary evidence before it is taken on record, or to cross-examine a witness, who has been so summoned. The Inquiry Officer may also allow the employee to produce new evidence, if it is of opinion that the production of such evidence is necessary in the interest of justice. (15) When the case in support of the charges is closed, the employee may be required to scale....
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....ting officer or otherwise fails or refuses to comply with any of the provisions of these regulations, the Inquiry Officer may hold the inquiry exparte. (20) Whenever any Inquiry Officer, after having heard and recorded the whole or any part of the evidence in an inquiry ceases to exercise jurisdiction therein, and is succeeded by another Inquiry Officer which has, and which exercises, such jurisdiction, the Inquiry Officer so succeeding may act on the evidence so recorded by its predecessor, or partly recorded by its predecessor and partly recorded by itself: Provided that if the succeeding Inquiry Officer is of the opinion that further examination of any of the witnesses whose evidence has already been recorded is necessary in the in....