Section 38 in Karnataka Agricultural Income-Tax Act, 1957
38. Power to take evidence on oath, etc,.
- The Commissioner, [Joint Commissioner,] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] and the [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] shall, for the purposes of this Chapter, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908 (Central Act V 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 documents; and(c)issuing commissions for the examination of witnesses; and any proceeding before the Commissioner, [[Additional Commissioner] [Inserted by Act 14 of 1983 w.e.f. 1.12.1982.]] [Joint Commissioner] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] or [Assistant Commissioner of Agricultural Income-tax] [Substituted by Act 5 of 1993 w.e.f. 9.11.1992.] 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 (Central Act XLV of 1860).
