Mode of ordinary inquiry.

Mode of ordinary inquiry. An inquiry which this Act does not expressly require to be either formal or summary or an inquiry which a Revenue officer may on any occasion deem necessary in the execution of duties, shall be conducted according to any special or general rules, made under the order of the Government or at the instance of a superior authority and subject to such rules the said officer shall in his discretion adopt such procedure as may be fit for finding out facts and for the public welfare.