Section 76 in Arunachal Pradesh Goods Tax Act, 2005
76. Power of Commissioner and other authorities to take evidence on oath, etc.
(1)The Commissioner or any person determining objections under section 75,for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure 1908 (5 of 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 accounts and documents; and(c)issuing commissions for the examination of witnesses, and any proceeding under this Act before the Commissioner or person determining objections under section 75 shall be deemed to be a judicial proceeding within the meaning of sections 1 93 and 228 and for the purposes of section 196 of the Indian Penal Code, (45 of 1860).(2)Subject to any rules made in this behalf, the Commissioner or any person determining objections under section 75 may impound and retain in its custody, any books of accounts or other documents produced before it in any proceedings under this Act until such proceedings are concluded ;Provided that the Commissioner or the person determining an objection under section 75 shall not impound any books of accounts or other documents without recording in writing his reasons for so doing.
