Summons:

By Vijay Kumar

• Summons should be issued when all other modes of obtaining information have failed.

• Summons should be issued only after approval is obtained from appropriate authority (Asst. Commissioner or Dy. Commissioner).

• The notice should clearly state the reason for which an individual is being summoned and the time of appearance.

• The summons notice should specify the nature of documents required and specific reasons can be given.

• There is a circular which states that - Director and MD need not be summoned in the normal course, should be reiterated.

What’s the new revelation and in fact the poor department really cannot do anything if the summoned person does not turn up.