section 34
Power of Commissioner and his assistants to take evidence on oath etc
The Himachal Pradesh General Sales Tax Act, 1968Tax196853 of 61 sections available
Statutory text
Power of Commissioner and his assistants to take evidence on oath etc.- The Commissioner or any person appointed to assist him under sub-section (1) of section 3 shall, for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908) when trying a suit, in respect of the following matters, namely :-
- (a) enforcing the attendance of any person and examining him on oath or affirmation;
- (b) compelling the production of documents and impounding or detaining them;
- (c) issuing commissions for the examination of witnesses;
- (d) requiring or accepting proof of facts by affidavits;
- (e) such other powers as may be prescribed; and any proceeding under this Act before the Commissioner or any person appointed to assist him 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 199 of the Indian Penal Code (45 of 1860).
Study data processing for this section.
Some statutory text is still being prepared for this language version.
PDF: pending for this language.