Section 45 in The Chhattisgarh Value Added Tax Act, 2005
45. Power of Commissioner and his assistants to take evidence on oath, etc.
(1)The [Tribunal] [Substituted by C.G. Act No. 26 of 2006.], the Commissioner or any person other than the officer referred to in clause (g) of sub-section (1) of Section 3 shall, for the purposes of this Act, have the powers of Court of Civil Jurisdiction under the Code of Civil Procedure, 1908 (No. V of 1908) :-(i)to summon 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(v)such further powers as may be prescribed.(2)Every proceeding under this Act before the [Tribunal] [Substituted by C.G. Act No. 26 of 2006.] 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).
