1.

Whether prosecution can be initiated against the following persons?

A. Members of Appellate Tribunal, since they did not follow the case law, which was decided by the President, leading to incorrect decision by such members of Appellate Tribunal
B. Adjudicating Authority for not following the orders of the Commissioner, when such work was delegated to such Adjudicating Authority
C. Vindictive action taken by a departmental officer, while discharging his function. The action was however in the favour of the revenue
D. None of the above
Answer» D. None of the above


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