(1) The 5[Authority,|6[Director General of Anti- 1 These words were substituted for the words “as allowed by the Standing Committee” by Notification No.GST- 1018/C.R.30/ Taxation-1,(Notification No.14/2018, Third Amendment-2018), dated 31= March 2018, (w.e.f. 23rd March 2018).
2 These words were substituted for the words “Director General of Safeguards” by Notification No. GST- 1018/C.R.72/ Taxation-1, (Notification No.29/2018, Seventh Amendment-2018), dated 8th August 2018, (w.e.f. 12th June 2018).
3 These words were substituted for the words “Director General of Safeguards” by Notification No. GST- 1018/C.R.72/Taxation-1, (Notification No.29/2018, Seventh Amendment-2018), dated 8th August 2018, (w.e.f. 12th 4These words were substituted for the words “Director General of Safeguards” by Notification No. GST- 1018/C.R.72/Taxation-1, (Notification No.29/2018, Seventh Amendment-2018), dated 8th August 2018, (w.ef. 12th ® This word was inserted by Notification No. GST-1019/C.R. 71/Taxation-1, dated 28% June 2019 (Fourth Amendment- 2019, Notification No. 31/2019) (w.e.f. 282 June 2019).
6 These words were substituted for the words “Director General of Safeguards” by Notification No. GST- 1018/C.R.72/ Taxation-1, (Notification No.29/2018, Seventh Amendment-2018), dated 8th August 2018, (w.e.f. 12th June 2018).
263 profiteering] , 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 of a civil court under the provisions of the Code of Civil Procedure, 1908 (5 of 1908).
(2) Every such inquiry referred to in sub-rule (1) shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228 of the Indian Penal Code (45 of 1860).