section 14
Every person appointed under section 10 and every member of the Tribunal shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code (XLV of 1860).
The Maharashtra Value Added Tax Act, 2002Tax200298 of 123 sections available15 chapters
Chapter III SALES TAX AUTHORITIES AND TRIBUNAL
Statutory text
Powers of Tribunal and Commissioner Powers of Tribunal and Commissioner.—
- (1) The Tribunal and the Commissioner 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), while 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;
- (c) issuing commissions for the examination of witnesses.
- (2) The Tribunal and the Commissioner shall be deemed to be a Civil Court for the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974).
Study data processing for this section.
Some statutory text is still being prepared for this language version.
PDF: pending for this language.