section 5
Powers of Tribunal and Taxing Authorities to take Evidence on Oath, etc.
The Jharkhand Value Added Tax Act, 2005Tax2005101 sections11 chapters
Chapter II TRIBUNAL AND TAXING AUTHORITIES
Statutory text
- (1) The Tribunal, or any authority appointed under sub-Section (1) of Section 4 shall for the purposes of this Act have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (V 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 books of accounts and other documents; and
- (c) issuing commissions for the examination of witness.
- (2) Any proceeding under this Act before the Tribunal, or any authority appointed under sub-Section (1) of Section 4 shall be deemed to be a “judicial proceeding” within the meaning of Section 193 and 228 and for the purposes of Section 196 of the Indian
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