The Board, the Prescribed Authority or any person appointed under sub-section (1) of Section 3 to assist the Prescribed Authority shall, for the purpose of this Act, have the power as are vested in a court under the Court of Civil Procedure, 1908, (Central Act 5 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 documents; and (c) Issuing commissions for the examination of witness; and any proceeding under this Act before the Board, the Prescribed Authority or any person appointed under subsection (1) of Section 3 to assist the Commissioner shall be deemed to be a judicial proceeding within the meaning of Section 193 and Section 228 and for the purpose of Section 196 of the Indian Penal Code (Central Act 45 of 1860).
Section 16: Power to take evidence
The Meghalaya Tax (On Luxuries) Act, 2005 (Act No. 1 of 2005)State Act of Meghalaya · Act 1 of 2005
Where this provision sits
| Act | The Meghalaya Tax (On Luxuries) Act, 2005 (Act No. 1 of 2005) |
|---|---|
| Section | 16 |
| Marginal note | Power to take evidence |
| Jurisdiction | State of Meghalaya |
| Status | In force as published by the source |
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