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State of Tripura - Section

Section 82 in Tripura Value Added Tax Act, 2004

82. 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).