Issuance of summons directly to the Managing Director of the company without calling for or summoning the other authorised representatives.

Summons issuance to company management must target authorised representatives, not routinely the managing director absent necessity.

Issuance of summons under section 108 should ordinarily be made to a Board authorised company representative; summonses to top management, including the managing director, are to be used sparingly only where representatives are non cooperative or there is demonstrable necessity. Administrative Circular guidance requires this sequence and places responsibility on departmental officers, including Collectors, to enforce these procedural limits.