Section 18 in The West Bengal Luxury Tax Act, 1994
18. Power to take evidence.
- The Tribunal, the prescribed authority or any person appointed under sub-section (1) of section 3 to assist the prescribed authority shall, for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure, 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(c)issuing commissions for the examination of witnesses;and any proceeding under this Act before the Tribunal, the prescribed authority or any person appointed under sub-section (1) of section 3 to assist the prescribed authority shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228, and for the purposes of section 196, of the Indian Penal Code.
