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[Cites 0, Cited by 0] [Section 45(2)] [Section 45] [Entire Act]

State of Uttarakhand - Subsection

Section 45(2)(c) in Uttaranchal Value Added Tax Act, 2005

(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.