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Union of India - Section

Section 55 in Income-Tax (Certificate Proceedings) Rules, 1962

55. Forms - The following forms, which may be so varied as the circumstances of each case may require, shall be used for the purpose mentioned against each:

(i)Form No. I.T.C.P. 25, for issuing a notice to show cause why a warrant of arrest should not issue under rule 73 of the principal rules;
(ii)Form No. I.T.C.P. 26, for issuing a warrant of arrest under Part V of the principal rules;
(iii)Form No. I.T.C.P. 27, for issuing a warrant of detention under Part V of the principal rules;
(iv)Form No. I.T.C.P. 28, for issuing an order of release under rule 77 or rule 78 or rule 79 of the principal rules.
[PART VIIIA] [Inserted by the Income-tax (Certificate Proceedings)(Amendment) Rules, 1971 (w.e.f. 1st January, 1972)][Appeals To A Chief Commissioner Or Commissioner] [Substitued for the words Appeals to Tax Recovery Commissioners by the Income-tax (Certificate Proceedings) (Second Amendment) Rules 1990 (w.e.f. 6th February, 1990)]