Section 132: Power to summon persons to give evidence and produce documents

10/2017 Seeks to amend DGST Rules notification no 3/2017-State Tax dt 19.06.2017Union territory Rules of Delhi · 2017

(1) The Director General of Safeguards, or an officer authorised by him in this behalf, shall be deemed to be the proper officer to exercise power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing under section 70 and shall have power in any inquiry in the same manner, as provided in the case ofa civil court under the provisions ofthe Code ofCivil Procedure, 1908 (5 of l908).

(2) Every such inquiry referred to in sub-rule (l) shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228 of the Indian Penal Code (45 of l860)

Where this provision sits

Act	10/2017 Seeks to amend DGST Rules notification no 3/2017-State Tax dt 19.06.2017
Section	132
Marginal note	Power to summon persons to give evidence and produce documents
Jurisdiction	Union territory of Delhi
Status	In force as published by the source

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