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Bare acts > Income-tax Settlement Commission (Procedure) Rules, 1997 > Rule 7
 
  


 

7. Preparation of paper books etc.- (1) If the applicant or the Commissioner, as the case may be, proposes to refer or rely upon any documents or statements or other papers, he may submit six copies of a paper book containing such papers duly indexed and paged at least two weeks before the date of hearing under sub-section (1) of section 245D of the Act ;

Provided, however, the Commission may in an appropriate case condone the delay and admit the paper book.

(2) If the applicant proposes to refer or rely upon any documents or statements or other papers, during the course of hearing under sub-section (4) of section 245D, of the Act, he may submit six copies of a paper book containing such papers duly indexed and paged, within thirty days or within such extended period as may be allowed by the Commission, of the receipt of an order under sub section (1) of section 245D.

(3) If the Commissioner proposes to refer or rely upon any documents or statements or other papers, during the course of hearing under sub-section (4) of section 245D, of the Act, he may submit six copies of a paper book containing such papers duly indexed and paged alongwith his report referred in rule 9.

(4) The Commission may, suo moto, direct the preparation of six copies of a paper book by and at the cost of the applicant or the Commissioner, as the case may be, containing copies of such statements, documents and papers etc. as it may consider necessary for the proper disposal of the settlement application or matters arising therefrom.

(5) The paper referred to in sub-rules (1), (2), (3) and (4) must be legibly written or type-written in double space or printed. If xerox copy of the documents is filed, then the same should be legible. Each paper should be certified as a true copy by the party filing the same, or his authorised representative and indexed in such a manners as to give brief description of the documents, with page numbers and the authority before whom it was filed.

 

 

 

 

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