Rule 8
Inquiry Into Notice Given Pursuant To Section 12 Of The Act
8. Inquiry into notice given pursuant to Section 12 of the Act:
(1) If any person has given a notice to the Wealth Tax Officer pursuant to Section 12 of the Act, the Wealth Tax Officer shall make identification of his/her notice if he/she appears upon a notice given by the Officer or on his own and examine all evidence and proofs which he/she has got received. If he does not so appear, the Wealth Tax Officer
may cause his/her subordinate Wealth tax inspector to inquire into the matter. If, on the basis of the statement submitted after holding such inquiry, the Wealth Tax Officer is of the opinion that action has to be instituted, he/she shall institute necessary action. If he thinks that there are not adequate proofs to institute action, he/she has to maintain records in his/her office, setting out his/her verdict in brief.
(2) If the matter as referred to in the notice received pursuant to Sub-rule (1) is held to be true and tax has been recovered accordingly, the Wealth Tax Officer shall submit a report through the Director of the Tax Department to provide the reward to be handed over under the Act.
(3) If any person who has once given a notice does not appear subsequently before the Wealth Tax Officer as and when required to so appear or does not submit any evidence and proof, such a notice shall not be deemed to have been completed; and such person shall not be entitled to the reward.
(1) If any person has given a notice to the Wealth Tax Officer pursuant to Section 12 of the Act, the Wealth Tax Officer shall make identification of his/her notice if he/she appears upon a notice given by the Officer or on his own and examine all evidence and proofs which he/she has got received. If he does not so appear, the Wealth Tax Officer
may cause his/her subordinate Wealth tax inspector to inquire into the matter. If, on the basis of the statement submitted after holding such inquiry, the Wealth Tax Officer is of the opinion that action has to be instituted, he/she shall institute necessary action. If he thinks that there are not adequate proofs to institute action, he/she has to maintain records in his/her office, setting out his/her verdict in brief.
(2) If the matter as referred to in the notice received pursuant to Sub-rule (1) is held to be true and tax has been recovered accordingly, the Wealth Tax Officer shall submit a report through the Director of the Tax Department to provide the reward to be handed over under the Act.
(3) If any person who has once given a notice does not appear subsequently before the Wealth Tax Officer as and when required to so appear or does not submit any evidence and proof, such a notice shall not be deemed to have been completed; and such person shall not be entitled to the reward.