section 70
Power to summon persons to give evidence and produce documents.
The Himachal Pradesh Goods and Services Tax Act, 2017Tax2017178 sections
Statutory text
- (1) The proper officer under this Act shall have powers to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908, (5 of 1908).
- (2) Every such inquiry referred to in sub-section (1) shall be deemed to be a “judicial proceedings” within the meaning of section 193 and section 228 of the Indian Penal Code, 1860, (45 of 1860).
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