Section 12C in The Jammu and Kashmir General Sales Tax Act, 1962
12C. Power of Tribunal.
(1)In discharging functions under this Act, the Tribunal 5shall have all the powers of a civil court for the purpose of-(a)proof of facts by affidavit;(b)summoning and enforcing the attendance of any person and examining him on oath or affirmation ;(c)compelling the production of documents ; and(d)issuing commissions for the examination of witnesses.(2)In the case of any affidavit to be made for the purpose of this Act, any officer appointed by the Tribunal may administer the oath to the deponent.(3)Without prejudice to the provisions of any other law for the time being in force, where a person, to whom a summons is issued by the Tribunal either to attend to give evidence or produce books of accounts, registers or other documents at a certain place and time,intentionally omits to attend or fails to produce the documents at the place and time, the Tribunal may impose on him such fine not exceeding five thousand rupees as it thinks fit, and the fine so levied may be recovered in the manner provided in this Act, for recovery of arrears of tax :Provided that before imposing any such fine, the person concerned shall be given a reasonable opportunity of being heard.(4)If any documents are produced by a person on whom a summons was issued by the Tribunal and the Tribunal has reasons to believe that any dealer has evaded or is attempting to evade the payment of any tax due from him and the documents produced are necessary for establishing the case against such dealer, it may for reasons to be recorded in writing, impound the documents and shall grant a receipt for the same and shall retain the same for so long as may be necessary in connection with the proceedings under this Act.
