Section 34 in Himachal Pradesh General Sales Tax Act, 1968
34. Power of Commissioner and his assistants to take evidence on oath, etc.
- The Commissioner or any person appointed to assist him under sub-section (1) of section 3 shall, for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908) when trying a suit, in respect of the following matters, namely:-(a)enforcing the attendance of any person and examining him on oath or affirmation;(b)compelling the production of documents and impounding or detaining them;(c)issuing commissions for the examination of witnesses;(d)requiring or accepting proof of facts by affidavits;(e)such other powers as may be prescribed;and any proceeding under this Act before the Commissioner or any person appointed to assist him 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 199 of the Indian Penal Code (45 of 1860).
