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

The Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017)State Act of Meghalaya · Act 10 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.

(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.

Where this provision sits

Act	The Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017)
Section	70
Marginal note	Power to summon persons to give evidence and produce documents.
Jurisdiction	State of Meghalaya
Status	In force as published by the source

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