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Section 5: Powers of Tribunal and Taxing Authorities to take Evidence on Oath, etc

Jharkhand Value Added Tax Act, 2005State Act of Jharkhand · Act 5 of 2006

(1) The Tribunal, or any authority appointed under sub-Section (1) of Section 4 shall for the purposes of this Act have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (V 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 books of accounts and other documents; and

(c) issuing commissions for the examination of witness.

(2) Any proceeding under this Act before the Tribunal, or any authority appointed under sub-Section (1) of Section 4 shall be deemed to be a “judicial proceeding” within the meaning of Section 193 and 228 and for the purposes of Section 196 of the Indian Penal Code, 1860 (XLV of 1860).

Where this provision sits

ActJharkhand Value Added Tax Act, 2005
Section5
Marginal notePowers of Tribunal and Taxing Authorities to take Evidence on Oath, etc
JurisdictionState of Jharkhand
StatusIn force as published by the source

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