Power of Commissioner and his assistants to take evidence on oath. etc.

Tax2005147 sections

Statutory text

(1) The Board, the commissioner, or any person other than the officer referred to in clause (a) of sub-section (1) of section 3 shall for the purposes of this Act have the powers of a Civil Court under the Code of Civil Procedure, 1908 (V of 1908) -
- (i) to summon and enforce the attendance of any person and examine him on oath or affirmation;
- (ii) to compel the production of documents or accounts and to impound or detain them;
- (iii) to issue commissions for the examination of witnesses; and
- (iv) such further powers as may be prescribed.
(2) Every proceeding under this Act before the Board or the commissioner or any person other than an officer appointed to assist the commissioner under sub-section (1) of section 3 shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 and for the purposes of section 196 of the Indian Penal Code, 1860 (XLV of 1860).

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