section 51
Power to take evidence on oath, etc.
The Nagaland Sales Tax Act, 1967Tax196763 sections
Statutory text
The Commissioner shall, for the purposes of this Act have the same powers as are vested in a Deputy Commissioner under the Rules for the Administration of Justice and Police in the Naga Hills District, 1937, when trying a suit, in respect of the following matters – (1) enforcing the attendance of any person examining him on oath or affirmation; (2) compelling the production of document; (3) issuing commissions for the examination of witness, and any such proceeding before Commissioner shall be deemed to be a “Judicial proceeding” within the meaning of sections 193 and 228 and for the purposes of section 196 of Indian Penal Code, 1960,(XLV of 1960).
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