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TMI BlogEase of Doing Business measures during investigation into Commercial Fraud casesX X X X Extracts X X X X X X X X Extracts X X X X ..... the jurisdiction of the Commissionerate, the Principal Commissioner/ Commissioner is responsible for developing and approving any intelligence, investigation and its completion. Each investigation must be initiated only after the approval of the Commissioner. A Commercial Fraud case investigation must reach the earliest conclusion which is normally not more than one year. 18.3 Before initiating investigation, the intelligence inputs and relevant aspects related to Commercial Fraud matters need to be appropriately analyzed. This includes cross check with reference to available data, technical literature, prevalent industry practice, judicial pronouncements, extant legal framework, precedence etc. It is desirable to undertake as complete a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be reasonable and keeping in view the mode of communication of the letter/summon. (iv). Before seeking any information or documents, the relevancy and propriety of what is being sought shall be recorded (on e-file), ensuring that it is holistic and result of preparation, and also so as not to have repeated issuance of letter/summons or seeking of piecemeal information. (v). In issuing letter/summons for information or documents the norm shall be of prior reasoned approval (of officer not below Dy./Asst. Commissioner level of each content of the summons to be printed by the summoning officer. (vi). If the statement is recorded under summons, the scanned copy of such statement shall be uploaded in the same e-office file in which approv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... departments' online portals, etc. need not be routinely sought. Further, a letter/summons should not be used as a means to seek information filled in formats or proforma (specified by investigation). (xii). It is not necessary to keep investigation pending till limitation in law approaches. Moreover, the closure report consequent to the appropriate payment of government dues by the person concerned should also not be delayed and should have a brief self- explanatory narration of the issue and the period involved. Timely actions, i.e. without delay, at these stages are all part of preventive vigilance ensuring that no room remains for malpractices and this holds also for the aspect at (xiii) below. (xiii). Conclusion of investigation als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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