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Selection of cases for sample scrutiny.
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....ion on the subject, following procedure would be adopted in this respect with immediate effect:- i) 5% of the cases where assessments are completed in a summary manner will be taken up for scrutiny on a random sample basis. The Commissioner will lay down a random number and the cases would be selected for sample scrutiny on the basis of this random number, out of the cases completed u/s.143(1) in....