Chartered Accountants · Kolkata · Since 2007 +91 98305 33138gaurav@ggoenka.com

Rules

40 Issue of summons

40. Issue of summons

(1) A summons requiring a person

(a) to appear before the Commissioner;

(b) to produce documents to the Commissioner; or

(c) to appear before the Commissioner and produce documents, shall be in Form DVAT-28.

(2) The Commissioner shall serve summons under sub-rule (1) in the manner prescribed in rule 62.

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