Amendment status not verified — confirm the current text below against the official source.
Summary inquiries how to be conducted.— In summary inquiries, the revenue officer or survey officer shall himself, as any such inquiry proceeds, record a minute of the proceedings in his own hand in English or in such language as may be prescribed embracing the material averments made by the parties interested, the material parts of the evidence, the decision, and the reasons for the same: Provided that it shall at any time be lawful for such officer to conduct an inquiry directed by this Code to be summary under all, or any of the rules applicable to a formal inquiry, if he deems fit.