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[Cites 0, Cited by 0] [Section 4D] [Entire Act]

Union of India - Subsection

Section 4D(3) in THE FINANCE ACT, 2021

(3)The adjudicating officer, for the purposes of discharging his functions under this Act, shall have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 while trying a suit, to summon and enforce the attendance of any person and examine him on oath and to require the discovery and production of documents or other electronic records, and shall be deemed to be a civil court for purposes of Order XXI of the Civil Procedure Code, 1908.