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Section 70: Power to summon persons to give evidence and produce documents.

The Maharashtra Goods and Services Tax Act, 2017State Act of Maharashtra · Act 43 of 2017

(1) The proper officer under this Act shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908 (5 of 1908).

[(1A) All persons summoned under sub-section (1) shall be bound to attend, either in person or by an authorised representative, as such officer may direct, and the person so appearing shall state the truth during examination or make statements or produce such documents and other things as may be required.]

(2) Every such inquiry referred to in sub-section (1) shall be deemed to be a "judicial proceedings" within the meaning of section 193 and section 228 of the Indian Penal Code (45 of 1860).

Where this provision sits

ActThe Maharashtra Goods and Services Tax Act, 2017
Section70
Marginal notePower to summon persons to give evidence and produce documents.
JurisdictionState of Maharashtra
StatusIn force as published by the source

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