Section 41 in The Bengal Agricultural Income-Tax Act, 1944
41. Power to take evidence on oath, etc. -
The Agricultural Income-tax Officer, the Assistant Commissioner and the Appellate Tribunal shall, for the purposes of this Chapter, and the Commissioner shall, for the purposes of section 37, have the same [powers] [Word substituted by W.B. Act 19 of 1949.] 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 proceeding before an Agricultural Income-tax Officer, Assistant Commissioner or the Appellate Tribunal under this Chapter or before the Commissioner under section 37, 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 Pena! Code.
