Section 45 in The Punjab Tax on Luxuries Act, 2009
45. Power to summon witness and production of records.
(1)In performing the functions conferred on them by or under this Act, the Commissioner or the officers, appointed under section 3 to assist him, shall have all the powers of a Civil Court under the provisions of the Civil Procedure Code, 1908 (Central Act 5 of 1908) in respect of the following matters, namely :-(a)summoning and enforcing the attendance of any person and examining him on oath or affirmation;(b)compelling the production of documents and impounding them ;(c)proof of facts by affidavits; and(d)issuing commissions for examination of witnesses.(2)In the case of an affidavit, any officer, appointed under section 3, may administer the oath to the deponent.(3)Any proceeding under this Act before the Commissioner or any officer, appointed to assist the Commissioner under section 3, shall be deemed to be a 'judicial proceeding' within the meaning of sections 193 and 228 of the Indian Penal Code, 1860 (Central Act 45 of 1860) and for the purposes of section 199 of that Code.
