section 22
Power to take evidence
The Odisha Taxation (On Goods Carried by Roads or Inland Water-Ways) Act, 1968Tax196824 sections
Statutory text
(1) Any officer appointed under section 7 shall have, for the purpose of this Act, the same powers as are vested in a Court under the Code of Civil Procedure, 1908, when trying a suit, in respect of the following matters:- (i) enforcing the attendance of any person and examining him on oath or affirmation; (ii) compelling the production of documents; (iii) issuing commissions for the examination of witnesses. (2) Any such proceeding before the officer shall be deemed to be judicial proceeding within the meaning of sections 193 and 228 and for the purposes of section 196 of the Indian Penal Code.
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