Section 153 - Allowing Officers to Seek Expert Help
Section 153 permits officers of a rank not lower than Assistant Commissioner to seek the help of experts during various stages of handling a case. This can be done when the case is complex or involves significant revenue interests. The expert assistance can be used during scrutiny, inquiry, investigation, or any other related proceedings. This provision ensures that officers have the necessary support to effectively manage challenging cases.
Note: It is an AI generated summary for reference purpose only.
153. Taking assistance from an expert
Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case and the interest of revenue, take assistance of any expert at any stage of scrutiny, inquiry, investigation or any other proceedings before him.
