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[Cites 0, Cited by 0] [Section 75(1)] [Section 75] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 75(1)(c) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(c)issuing commissions for the examination of witnesses and any proceeding under this Regulation before the Commissioner or person determining objections under section 74 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.