Rule 8H - Proceedings before Inquiry Officer - Wealth Tax Rules, 1957

1 [ Proceedings before Inquiry Officer. 8H. (1) On receipt of the written statement of defence, or if no such statement is received within the time specified, the Inquiry Officer shall inquire into such of the charges as are not admitted. (2) The Inquiry Officer shall, in the course of the inquiry, consider such documentary evidence and take such oral evidence as may be relevant or material in regard to the charges. (3) The person who has made an application for registration as a valuer, or, as the case may be, the registered valuer, shall be entitled to cross-examine the witnesses examined in support of the charges and to give evidence in person. (4) If the Inquiry Officer declines to examine any witness on the ground that his evidence is not relevant or material, he shall record his reasons in writing. (5) At the conclusion of the inquiry, the Inquiry Officer shall prepare a report of the inquiry, recording his findings on each of the charges together with the reasons therefore.] ------------------------ Notes:- 1. Inserted vide Wealth-tax (Second Amendment) Rules, 1980, w.e.f. 28-1-1980.