Summary inquiries how to be conducted

Summary inquiries how to be conducted.—

1. (1) A summary inquiry shall be conducted according to the following procedure:—
   • (a) the inquiry shall be made either by the Collector or by any revenue officer authorised by the Government or by the Collector in this behalf;
   • (b) the officer conducting the inquiry shall himself, as the inquiry proceeds, record a summary in the language of the district of the evidence and of the statements made by the parties;
   • (c) the record shall be signed by the officer conducting the inquiry;
   • (d) the order passed shall be based on the summary so recorded, and shall contain the reasons for the order.
2. (2) The provisions of section 178 shall apply mutatis mutandis to all summary inquiries.
3. (3) The officer conducting a summary inquiry shall have the same powers in regard to summoning witnesses and compelling the production of documents as are conferred on a revenue officer by this Code.