Rule 6
Inquiry Into Notice Given Pursuant To Section 11 Of The Act
If any person has given a notice to the Tax Officer pursuant to section 19 of the Act, the Tax Officer shall make identification of the person, who has given such notice and examine all evidences and proofs which he/she has got. If the person or his/her attorney who has given notice
does not so appear, the Tax Officer may cause his/her subordinate employ to inquire into the matter. If, on the basis of the statement submitted after holding such inquiry, the Tax Officer is of the opinion that action has to be instituted, he/she shall institute necessary action. If he/she thinks that there are not adequate proofs to institute action, he/she has to maintain his/her opinion in brief and send the same to the Ministry of Finance, Department of Tax.
does not so appear, the Tax Officer may cause his/her subordinate employ to inquire into the matter. If, on the basis of the statement submitted after holding such inquiry, the Tax Officer is of the opinion that action has to be instituted, he/she shall institute necessary action. If he/she thinks that there are not adequate proofs to institute action, he/she has to maintain his/her opinion in brief and send the same to the Ministry of Finance, Department of Tax.