Powers of Commissioner

Tax1959309 of 312 sections available

Statutory text

(1) The provisions of this Code relating to the summoning, attendance and examination of witnesses, and to the remuneration of, and penalties to be imposed upon witnesses, shall apply to persons required to give evidence or to produce documents under these rules and for the purposes of this rule the Commissioner shall be deemed to be a Revenue Court.
(2) A Commissioner may apply to any Revenue Officer within whose local limits of jurisdiction a witness resides for the issue of any process which he may find it necessary to issue to, or against, such witness, and such Revenue Officer may, in his discretion, issue such process as he considers reasonable and proper.

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