Section 35: Powers of Board or

35. Powers of Board or 1[Commissioner] to pass certain orders.– (1) The Board or the 2[Commissioner] within his jurisdiction, may suo moto 2[, or otherwise] call for and examine the records of any proceedings under this Act for the purpose of satisfying itself or, as the case may be, himself as to the legality or propriety of any decision or order passed by a subordinate officer and may pass such order as it or he may think fit. (2) No order confiscating goods of greater value or enhancing any fine, or imposing or enhancing any penalty, or requiring payment of any duty not levied or short-levied shall be passed under sub-section (1) unless the person affected thereby has been given an opportunity of showing cause against it and of being heard in person or through a counsel or other person duly authorized by him. (3) No record of any proceedings relating to any decision or order passed by any 3[officer of Inland Revenue] shall be called for or examined under subsection (1) after the expiry of two years from the date of such decision or order. 4[Explanation.– For the purpose of sections 35, 45 and 46 and for removal of doubt, it is declared that the powers of the Board, Commissioner or officer of Inland Revenue under these sections are independent of the powers of the Board under section 42B and nothing contained in section 42B restrict the powers of the Board, Commissioner or officer of Inland Revenue under these sections or to conduct audit under these sections.]

Effective date: 2005-07-01

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