<s>[INST] Whether at the time of declaration under the Scheme, will the Principal Commissioner/Commissioner do any enquiry in respect of the declaration made? [/INST] ​​​​​​After the declaration is made, the Principal Commissioner/ Commissioner will enquire whether any proceeding under section 142(1)/ 143(2)/ 148/ 153A/ 153C is pending for the assessment year for which declaration has been made. Apart from this no other enquiry will be conducted by him at the time of declaration. </s>