Legal Document View

Unlock Advanced Research with PRISMAI

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Entire Act]

State of Punjab - Section

Section 22A in Punjab General Sales Tax Act, 1948

22A. Power of Tribunal or the Commissioner and his Assistants to take evidence on oath, etc.

- The Tribunal or the Commissioner or any person appointed to assist him 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 (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 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 proceedings under this Act before the Tribunal or the Commissioner or any person appointed to assist him under sub-section (1) of section 3 shall be deemed to be a "judicial proceedings" within the meaning of sections 193 and 228 and for the purposes of section 199 of Indian Penal Code.