section 13
Power to summon persons to give evidence and produce documents.
The Health Security se National Security Cess Act, 2025Health202542 sections7 chapters
Chapter V AUDIT AND ASSESSMENT
Statutory text
- (1) The proper officer under this Act shall have power to summon any person whose attendance he considers necessary, either to give evidence or to produce a document or any other thing, in any inquiry in the same manner, as provided in the case of a Civil Court under the provisions of the Code of Civil Procedure, 1908.
- (2) Every such inquiry referred to in sub-section (1) shall be deemed to be a “judicial proceeding” within the meaning of section 193 and section 267 of the Bharatiya Nyaya Sanhita, 2023 (45 of 2023).
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