section 36
Power to take evidence on oath etc.
The Tripura Purchase Tax Act, 1990Tax199045 sections
Statutory text
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 (Act V of 1908) when trying a suit, in respect of the following matters: (1) enforcing the attendance of any person and examining him on oath or affirmation; (2) compelling the production of documents; (3) issuing commissions for the examination of witnesses; and any such proceeding before the 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 the Indian Penal Code, 1860 (Act XLV of 1860).
Study data processing for this section.
PDF: pending for this language.