Home India Ministry of Finance Notification No 12 of 2024 in exercise of the power conferre...
Date: 19-Jan-2024 Category: Extra Ordinary State: Union Government Country: India

Notification No 12 of 2024 in exercise of the power conferred by section 4 of the Departmental Inquiries (Enforcement of Attendance of Witnesses and Production of Documents) Act 1972

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • The gazette notification authorizes an inquiry authority to summon and examine witnesses in a departmental inquiry related to Shri S. Sarath, a retired Income Tax Officer.

Key Changes

  • The Central Government authorizes the inquiry authority to exercise powers under Section 5 of the Departmental Inquiries (Enforcement of Attendance of Witnesses and Production of Documents) Act, 1972.
  • The authorization pertains to summoning, enforcing attendance, and examining on oath eleven specific individuals listed as witnesses.
  • The eleven witnesses are: (1) Sh.Vinod P S Shibu; (2) Sh. Ajayan; (3) Sh. Raju; (4) Y. Hari Kumar; (5) Sh. Satheesh Kumar M M; (6) Sh. Bijumon M G; (7) Sh. Binesh Jacob Mathew; (8) Sh. Joy Thomas; (9) Sh. Manu M S; (10) Sh. Thomas Kurien; and (11) Sh. B. Govindan.

Impact Analysis

Shri S. Sarath (Retired Income Tax Officer)

  • Action Item: Shri S. Sarath should seek legal counsel and prepare for the inquiry proceedings.

Listed Witnesses

  • Action Item: The listed witnesses should prepare to provide truthful and accurate testimony related to the inquiry.

Inquiry Authority

  • Action Item: The inquiry authority should proceed with summoning the witnesses and conducting the inquiry in accordance with the Departmental Inquiries (Enforcement of Attendance of Witnesses and Production of Documents) Act, 1972.

M/s Vellapally Brothers

  • Action Item: M/s Vellapally Brothers should be aware that one of their employees is required to attend the inquiry.

M/s Bhima Jewellers

  • Action Item: M/s Bhima Jewellers should be aware that their Chairman & Managing Director is required to attend the inquiry.

Key Entities Referenced

Central Board of Direct Taxes (CBDT): The issuing authority of the notification, under the Department of Revenue, Ministry of Finance. Departmental Inquiries (Enforcement of Attendance of Witnesses and Production of Documents) Act, 1972: The Act that provides the legal framework for the inquiry, specifically regarding summoning witnesses and compelling their attendance. Shri S. Sarath: Retired Income Tax Officer who is the subject of the departmental inquiry. Inquiry Authority: The body authorized to conduct the inquiry and exercise the powers specified in the notification. Sh.Vinod P S Shibu: One of the witnesses to be summoned. Sh. Ajayan: One of the witnesses to be summoned. Sh. Raju: One of the witnesses to be summoned. Y. Hari Kumar: One of the witnesses to be summoned. Sh. Satheesh Kumar M M: One of the witnesses to be summoned. Sh. Bijumon M G: One of the witnesses to be summoned. Sh. Binesh Jacob Mathew: One of the witnesses to be summoned. Sh. Joy Thomas: One of the witnesses to be summoned. Sh. Manu M S: One of the witnesses to be summoned. Sh. Thomas Kurien: One of the witnesses to be summoned. Sh. B. Govindan: One of the witnesses to be summoned.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-19012024-251493 CG-DxLx-xEG-I1D9H0x1x2x0 24-251493 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (ii) PART II—Section 3—Sub-section (ii) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 300] नई दिल्ली, िुक्रिार, िनिरी 19, 2024/पौष 29, 1945 No. 300] NEW DELHI, FRIDAY, JANUARY 19, 2024/PAUSHA 29, 1945 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय प्रत्यक्ष कर बोडड) अजधसचू ना नई दिल्ली, 19 िनिरी, 2024 का.आ. 311(अ).—केंद्रीय सरकार की यह राय ह ै दक श्री एस. सरथ, आयकर अजधकारी (सेिाजनिृत्त) (आरोजपत अजधकारी), स े संबंजधत जिभागीय िांच के प्रयोिन के जलए साजक्षयों के रूप म ें (1) श्री जिनोि पी एस जिब,ू पुत्र श्री पी. के. श्रीधरन, पता– पेज़्हुिेलील होम, िेिािथूर पोस्ट्ट ऑदिस, कोट्टयम, जपन- 686019; (2) श्री अियन, पुत्र श्री ए. एन. गोपालन, पता- िले ेचररया, कुमारकम पोस्ट्ट ऑदिस, कोट्टयम; (3) श्री राि,ू पुत्र श्री अपकु ुट्टन नायर, पता- कुनील िेि,ु मन्नतािी िले ोर, मुरकुपूिहा पोस्ट्ट ऑदिस, जतरुिंतपरु म (जनत्यानंि मिोम, जचलजबबल, सस्ट्तािट्टम पोस्ट्ट ऑदिस, जतरुिंतपुरम); (4) श्री िाई. हरर कुमार (सेिाजनिृत्त), पुजलस अपर अधीक्षक, सीबीआई / एसीबी, बेंगलरूु , पता – रेिथी, हाउस नंबर 209, िाडड नंबर 4, गााँि कृष्णापुरम, पुजलककनक्कू कयांकुलम अलपपुिहा, जपन- 690573; (5) श्री सतीि कुमार एमएम, पता – मेनसूररल हाउस, अमलाजगरर पोस्ट्ट ऑदिस, कोट्टयम, जपन- 686561; (6) श्री जबिुमोन एमिी, मुंडाकेल हाउस, चेरुिनिरू , ऐतूमनूर पोस्ट्ट ऑदिस, कोट्टयम, जपन- 686631; (7) श्री जबनेि िैकब मैथ्य,ू पता- मनामतािथील हाउस, पजततनम, पोस्ट्ट ऑदिस-ऐतूमनूर, कोट्टयम, जपन- 686631; (8) श्री िॉय थॉमस, प्रो. मेससड पॉिथ ज़्हिेलसड, पता - मेसस ड पॉिथ हाउस, कुमारकॉम पोस्ट्ट ऑदिस, कोट्टयम; (9) श्री मन ु एमएस, पुत्र– श्री सोमन के., पता– मंगला मकीडाइल, मुदियोंरकॉनम पोस्ट्ट ऑदिस, पंडलम, पथनमथीता; (10) श्री थॉमस कुररयन,जित्त एि ं प्रिासन, मैनेिर एि ं कैजियर, मेससड िेलापल्ली ब्रिस,ड पता – िट्टाकट्टू हाउस, पक्कील पोस्ट्ट ऑदिस, कोट्टयम, जिला – 686012, केरल; 478 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] और (11) श्री बी.गोविंिन, पुत्र- स्ट्ि. भेमा भट्टर, पता- कृष्णा, बेल हिे न गाडडनस, हाउस न-ं 38, कोजडयार, चेयरमैन एि ं मैनेविंग डायरेक्टर, मेससड भीमा ज़्हिेलसड, जत्रिेंद्रम को समन करना आिश्यक ह।ै अतः अब केन्द्द्रीय सरकार जिभागीय िााँच (साजक्षयों को हाजिर करना तथा िस्ट्तािेि पिे कराना) अजधजनयम, 1972 की धारा 4 की उपधारा (1) द्वारा प्रित्त िजि का प्रयोग करत े ुए, साजक्षयों को समन करने और हाजिर करान े तथा िपथ पर उनकी परीक्षा करन े के बाबत उि अजधजनयम की धारा 5 म ें जिजनर्िष्टड िजियों का प्रयोग करत े ुए साजक्षयों अथाडत (1) श्री जिनोि पी एस जिबू; (2) श्री अियन; (3) श्री रािू; (4) श्री िाई. हरर कुमार; (5) श्री सतीि कुमार एमएम; (6) श्री जबिुमोन एमिी; (7) श्री जबनेि िैकब मैथ्य;ू (8) श्री िॉय थॉमस; (9) श्री मनु एमएस; (10) श्री थॉमस कुररयन; और (11) श्री बी.गोविंिन के सबं ंध म ें िांच प्राजधकारी को प्राजधकृत करती ह।ै [अजधसूचना स.ं 12/2024/ िा. स. सी- 14011/46/2018-िी एंड एल] डॉ. जििेक नंिन, अिर सजचि MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 19th January, 2024 S.O. 311(E).— WHEREAS, the Central Government is of the opinion that for the purpose of departmental inquiry relating to Shri S. Sarath(Retd.), Income Tax Officer, (Charged Officer), it is necessary to summon as witnesses, namely, (1) Sh.Vinod P S Shibu S/o P.K. Sreedharan, R/o Pezhuvelil home, Vadavathoor P.O. , Kottayam, Pin- 686019; (2) Sh. Ajayan S/o Sh. A.N. Gopalan, R/o Valechria Kumarakom P.O., Kottayam; (3) Sh. Raju, S/o Sh. Appukkuttan Nair, R/o Kunnil Veedu, Manntodi, Veiloor, Murkkupuzha P.O., Thiruvananthapuram (Nityananda Madom, Chilambil, Sasthavattom. P.O., Thiruvananthapuram); (4) Y. Hari Kumar (Retd.) Addl. Sup. of Police, CBI/ACB, Bengaluru R/o Revathy house No. 209, Ward No. 4, Krishnapuram Village, Pullikkanakku, Kayamkulam Alappuzha, Pin-690573; (5) Sh. Satheesh Kumar M M, R/o Mannuserril house, Amalagiri P.O., Kottayam, Pin- 686561; (6) Sh. Bijumon M G, R/o Mundackal house, Cheruvandoor, Ettumanoor P.O., Kottayam, Pin- 686631; (7) Sh. Binesh Jacob Mathew, R/o Manamthadathil house, Pattithanam, P.O. Etturmannoor, Kottayam, Pin- 686631; (8) Sh. Joy Thomas, Prop. M/s Powath Jewellers, R/o Powath house, Kumarakom, P.O., Kottayam; (9) Sh. Manu M S, S/o Sh. Soman. K, R/o Mangala Mukidiyil, Mudiyoorkonam, P.O. Pandalam, Pathanamthitta; (10) Sh. Thomas Kurien, Finance and Administrative, Manager and Cashier M/s Vellapally Brothers R/o Vattackattu house, Pakkil P.O., Kottayam, District- 686012, Kerala; and (11) Sh. B. Govindan, S/o Late Sh. Bheema Bhatter, Chairman & Managing Director, M/s Bhima Jewellers, Thiruvananthapuram, R/o Krishaana, Bell Heaven Gardens, H.No. 38 Kowdiar, Trivandrum. NOW, THEREFORE, in exercise of the power conferred by sub-section(1) of section 4 of the Departmental Inquiries (Enforcement of Attendance of Witnesses and Production of Documents) Act, 1972, the Central Government hereby authorises the inquiring authority to exercise the power specified in the section 5 of the Act in respect of the summoning and enforcing the attendance of witnesses and examining them on oath in relation to witnesses namely (1) Sh.Vinod P S Shibu; (2) Sh. Ajayan; (3) Sh. Raju; (4) Y. Hari Kumar; (5) Sh. Satheesh Kumar M M; (6) Sh. Bijumon M G; (7) Sh. Binesh Jacob Mathew; (8) Sh. Joy Thomas; (9) Sh. Manu M S; (10) Sh. Thomas Kurien; and (11) Sh. B. Govindan. [Notification No. 12/2024/ F.No. C-14011/46/2018-V&L] Dr. VIVEK NANDAN, Under Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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