section 75
Powers of Tribunal, Settlement Commission and Commissioner
The Maharashtra Sales Tax Act, 1979Tax1979106 sections6 chapters
Chapter VII PROCEEDINGS
Statutory text
- (1) In discharging their functions under this Act, the Tribunal, the Settlement Commission and the Commissioner shall have all the powers of a Civil Court for the purpose of—
- (a) proof of facts by affidavit;
- (b) summoning and enforcing the attendance of any person, and examining him on oath or affirmation;
- (c) compelling the production of documents; and
- (d) issuing commissions for the examination of witnesses.
- (2) In the case of any affidavit to be made for the purposes of this Act, any officer appointed by the Tribunal, the Settlement Commission, or the Commissioner, may administer the oath to the deponent.
- (3) Without prejudice to the provisions of any other law for the time being in force, where a person, to whom a summons is issued by the Tribunal, the Settlement Commission or the Commissioner, either to attend to give evidence or to produce books of accounts, registers or other documents at a certain place and time, omits without reasonable cause to attend to give evidence or to produce the documents at such place and time, the Tribunal, the Settlement Commission, or the Commissioner, as the case may be, may impose on him such penalty by way of fine not exceeding five hundred rupees, as it or he thinks fit; and the penalty so levied may be recovered in the manner provided in this Act for recovery of arrears of tax: Provided that, before imposing any such penalty the person concerned shall be given a reasonable opportunity of being heard.
- (4) If any documents are produced by a person on whom a summons was issued by the Tribunal, Settlement Commission or Commissioner, and the Tribunal, Settlement Commission or Commissioner has reason to believe that any dealer has evaded or is attempting to evade the payment of any tax due from him and the documents produced are necessary for establishing the case against such dealer, the Tribunal, Settlement Commission or Commissioner, as the case may be, may, for reasons to be recorded in writing, impound the documents and shall grant a receipt for the same and shall retain the same for so long as may be necessary in connection with the proceedings or for a prosecution under this Act.
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