Formal inquiry

Formal inquiry.—(1) An inquiry which this Act or any rule made thereunder requires to be "formal" shall be conducted as follows:—

1. (a) the evidence shall be taken down in full, in writing, in the language in ordinary use in the district;
2. (b) such evidence shall be taken down either by the Revenue Officer with his own hand or in his presence and hearing and under his personal superintendence and direction;
3. (c) the Revenue Officer shall make a memorandum of the substance of the statement of each witness as the examination of the witness proceeds;
4. (d) the memorandum shall be written and signed by the Revenue Officer with his own hand and shall form part of the record: Provided that if the Revenue Officer is prevented from making a memorandum as required by this section, he shall record the reason of his inability to do so;
5. (e) the evidence so taken down shall be read over to the witness, and if he denies the correctness of any part of it, the Revenue Officer may record a memorandum of the objection made to it by the witness and shall add such remarks as he thinks necessary;

1. (2) The Revenue Officer may, at the discretion of the inquiry, make a memorandum of the substance of the proceedings for his own guidance.