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[Cites 0, Cited by 18] [Section 22] [Entire Act]

Union of India - Subsection

Section 22(2) in The Central Sales Tax Act, 1956

(2)Every proceeding before the Authority shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 of the Indian Penal Code (45 of 1860) and the Authority shall be deemed to be a Civil Court for the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974).