Section 49 in The Himachal Pradesh Value Added Tax Act, 2005
49. Power of authorities to take evidence on oath etc.
- The Tribunal or the Commissioner or any person appointed under sub-section (1) of section 3 shall, for the purposes of this Act, 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 impounding or detaining them;(c)issuing commissions for the examination of witnesses;(d)requiring or accepting proof of facts by affidavits;(e)such other powers as may be prescribed;and any proceeding under this Act before the Commissioner or any person appointed to assist him under sub-section (1) of section 3 shall be deemed to be a 'judicial proceeding' within the meaning of sections 193 and 228 and for the purposes of section 199 of the Indian Penal Code, 1860.
