section 82
Power to take evidence or oath etc. 77
The Tripura Value Added Tax Act, 200482. Power to take evidence or oath etc. :- The Tribunal and the Commissioner shall, for the purpose of this Act, have the same powers as are vested in a Court under the Court of Civil Procedure, 1908 (Act V of 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 Commission for the examination of witness and any such proceeding before the Tribunal or the Commissioner shall be deemed to be a “Judicial Proceeding” within the meaning of section 193 and 228 and for the purposes of section 196 of the Indian Penal Code, 1860 (Act XIV of 1860).
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