section 36
Formal and Summaw inauiries to be deemed iudicial mroceeding~
The Mizoram (Taxes on Land, Buildings and Assessment of Revenue) Act, 2004Tax200434 sections
Statutory text
Formal and Summary inquiries to be deemed judicial proceedings :
- (1) A formal or summary inquiry under this Act shall be deemed to be a judicial proceeding within the meaning of sections 193, 219 and 228 of the Indian Penal Code, and the office of any authority holding a formal or summary inquiry shall be deemed to be a Civil Court for the purposes of such inquiry.
- (2) Every hearing and decision, whether in a formal or summary inquiry, shall be in public, and the parties or their authorised agents shall have to appear in person after service of a notice.
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