Section 14 in Jammu and Kashmir Urban Immovable Property Tax (Repeal And Saving) Act, 2002
14. Evidence
(1) Subject to the provisions of this section, for the purpose of any inquiry (including the verification under section 12), the Accountability Commission(a)may require any public servant or any other person who, in its opinion, is able to furnish information or produce documents relevant to such inquiry, to furnish any such information or produce any such document; and(b)shall have all the powers of civil court under the Code of Civil Procedure, Samvat 1977, while trying a suit in respect of the following matters, namely :(i)summoning and enforcing the attendance of any person and examining him on oath;(ii)requiring the discovery and production of any document;(iii)receiving evidence on affidavits;(iv)requisitioning any public record or copy thereof from any court or office;(v)issuing commissions for the examination of witnesses or documents; and(vi)such other matters as may be prescribed.(2)Every proceeding before the Accountability Commission shall be deemed to be a judicial proceeding within the-meaning of section 193 of the Jammu and Kashmir State Ranbir Penal Code, Samvat 1989.(3)No obligation to maintain secrecy or other restriction upon the disclosure of information obtained by or furnished to Government or any public servant, whether imposed by any enactment or by any provision of law whatever shall apply to the disclosure of information for the purposes of any inquiry (including the verification under section 12) under this Act.(4)The Government or any public servant shall not be entitled, in relation to any such inquiry or verification under section 12, to any such privilege in respect of the production of documents or the giving of evidence as is allowed by any enactment or by any provision of law whatever in legal proceedings.(5)Notwithstanding anything contained in the foregoing sub-sections, no person shall be required or authorised by virtue of this Act to furnish any such information or answer any such question or produce so much of any document,(a)as might prejudice the security of State; or(b)as might involve the disclosure of proceedings of the Cabinet of the State Government or any committee of the Cabinet:Provided that the privilege to this effect is claimed by the concerned person or functionary in accordance with the law.Explanation. For the purposes of this section, "public servant" shall have the same meaning as is in section 21 of the Ranbir Penal Code.
