Section 43 in The Maharashtra Agricultural Income Tax Act, 1962
43. Power to take evidence on oath, etc.
- The Agricultural Income-tax Officer, the Assistant Commissioner and the Tribunal shall, for the purposes of this Chapter, and the Commissioner shall, for the purposes of section 34, have the same power 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 Tribunal under this Chapter or before the Commissioner under section 34, 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.
