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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

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).

Where this provision sits

ActThe Meghalaya Tax (On Luxuries) Act, 2005 (Act No. 1 of 2005)
Section16
Marginal notePower to take evidence
JurisdictionState of Meghalaya
StatusIn force as published by the source

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