Section 45(2) in Uttaranchal Value Added Tax Act, 2005
(2)All such officers under this Act shall have the same power as are vested in a Court under the Civil Procedure Code 1908, when trying a suit in respect of following matters, namely-(a)Enforcing the attendance of any person and examining him on oath or affirmation,(b)Compelling the production of documents, and(c)Issuing commission for examination of witness; and any proceeding before any of the officers aforesaid shall be deemed to be a judicial proceeding within the meaning of Section 193 and Section 228 of the Code of Criminal Procedure and for the purpose of Section 196 of the Indian Penal Code.
