Section 33 in The Assam Agricultural Income-Tax Act, 1939
33. Power to take evidence on oath.
(1)The Commissioner of Taxes, the Additional Commissioner of Taxes, the Deputy Commissioner of Taxes and the Senior Superintendent of Taxes or Agricultural Income-tax Officer, shall, for the purpose of this Chapter, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908, when trying a suit in respect of the following matters namely:(a)enforcing the attendance of any person and examining him on oath or affirmation;(b)compelling the production of documents; and(c)issuing commissions for the examination of witnesses;and any such proceeding before such Commissioner, the Additional Commissioner, the Joint Commissioner, Deputy Commissioner, Senior Superintendent of Taxes, Superintendent of Taxes or Agricultural, Income-tax Officer under this Chapter shall be deemed to be a "judicial proceeding" within the meaning of Sections 193 and 228 of the Indian Penal Code.(2)If any person assessed to agricultural income-tax in respect of agricultural income mentioned in sub-Clause (1) of Clause (a) of Section 2 produces before the Superintendent of Taxes or Agricultural Income-tax Officer for the purpose of calculating his agricultural income any rent roll or other similar papers showing the amount of rent received by him, he shall not be entitled to recover or to institute a suit to recover rent due to him for any tenure or holding included in such return at a rate higher than the rate mentioned in such return as payable for such return or holding, unless the rent shown in such return has, since the date of the return been lawfully enhanced.(3)Any person who has produced a rent roll referred to in sub- section (2) may, within one year of producing such roll, apply to the Superintendent of Taxes or Agricultural Income-tax Officer to make any correction therein, and the Superintendent of Taxes or Agricultural Income-tax Officer may, if he is satisfied that such correction should be made, pass an order correcting such rent roll.(4)Where tire Superintending of Taxes or Agricultural Income- tax Officer passes any order under sub-section (3), he may assess under Section 30 any income escaping assessment by reason of the original incorrectness of any entry corrected.
