(1) In exercising the functions conferred on it by or under this Act, the Tribunal or the Commissioner or the officers appointed under sub-section (1) of - 63 - Dltlrminaton of disputld qulstons.
Powlr to sllk assistancl from poticl officlr or othlr officlr.
Powlrs to summon witnlss and producton of rlcords.
section 3, to assist the Commissioner, shall have all the powers conferred on a Civil Court under the provisions of the Civil Procedure Code, 1908 (Central Act 5 of 1908) in respect of the following matters, namely -
(a) summoning and enforcing the attendance of any person and examining him on oath or affirmation;
(b) compelling the production of documents and impounding them;
(c) proof of facts by affidavits; and
(d) issuing commissions for examination of witnesses.
(2) In the case of an affidavit, any officer appointed under sub-section (1) of section 3, may administer the oath to the deponent.
(3) Any proceeding under this Act before the Tribunal or the Commissioner or any person appointed to assist the Commissioner under subsection (1) of section 3, shall be deemed to be “judicial proceedings” within the meaning of sections 193 and 228 of The Indian Penal Code, 1860 (Central Act 45 of 1860) and for the purposes of section 199 of that code.
88. No assessment made and no order passed under this Act or the rules made thereunder, shall be called into question in any Civil Court.
89. No suit, prosecution or other legal proceedings shall lie against any officer or servant of the State Government for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.
90. The burden of proving that any sale or purchase, effected by a person, is not liable to tax under this Act or to prove entitlement for input tax credit on any purchase, shall be on such person.