Section 16 in The West Bengal Building Tax Act, 1996.
16. Power of taking evidence on oath. -
The prescribed authority or any officer 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 when trying a suit under the Code of Civil Procedure, 1908, in respect of the following matters.: -(a)enforcing the attendance of any person and examining him on oath and affirmation,(b)compelling production of records or documents, and(c)issuing commissions for the examination of any witness,and any proceeding including inquiry or investigation under this Act before the prescribed authority or any officer appointed under sub-section (1) of section 3 of assist the prescribed authority shall be deemed to b a judicial proceeding within the meaning or section 193 and section 228, and for the purposes of section 196, of the Indian Penal Code.
