61. Power to Summon Witness and Production of Records, etc.
(1)The Commissioner or the assessing, appellate or revising authority, for securing the attendance of any person or for production of any document, shall have all powers conferred on a civil court under the provisions of the Civil Procedure Code, 1908 (Central Act 5 of 1908), for securing the attendance witness or production of documents which include the powers to issue summons and to examine such persons on oath and affirmation.(2)No suit or other proceedings shall be entertained by any court except as expressly provided under this Act to set aside or modify any assessment or other proceedings made under this Act and no such court can question the validity of any assessment or levy of penalty or interest or shall grant any stay on the continuation of the proceedings under the Act or for recovery of any amount due under the Act.(3)No suit or other proceedings shall be instituted against the Government or any officer of the Government for anything which is in good faith done or purported to be done under the provisions of the Act.
