Section 55 in The M.P. Vanijyik Kar Adhiniyam, 1994
55. Power of Commissioner and his assistants to take evidence on oath, etc.
(1)The [Appellate Board] [Substituted by M.P. Vanijyik Kar (Sanshodhan) Act, 2003 (32 of 2003) for the word 'Tribunal' w.e.f. 30-9-2003.], the Commissioner or any person other than an Inspector appointed to assist him under sub-section (1) of Section 3 shall, for the purposes of this Act, have-(a)the following powers of Court of Civil jurisdiction under the Code of Civil Procedure, 1908 (V of 1908) namely :(i)to summons and enforce the attendance of any person and examine him on oath or affirmation;(ii)to compel the production of documents or accounts and to impound or detain them;(iii)to issue commissions for the examination of witness; and(iv)to require or accept proof of facts by affidavits; and(b)Such further powers as may be prescribed.(2)Every proceeding under this Act before the [Appellate Board] [Substituted by M.P. Vanijyik Kar (Sanshodhan) Act, 2003 (32 of 2003) for the word 'Tribunal' w.e.f. 30-9-2003.] or the Commissioner or any person other than an Inspector, appointed to assist the Commissioner 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 196 of the Indian Penal Code, 1860 (XLV of 1860).
