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Section 37: Power to take evidence on oath, etc.

The Wealth-Tax Act, 1957Central Act · Act 27 of 1957

[Power to take evidence on oath, etc.

(1) The [Assessing Officer],[Valuation Officer,] [Deputy Commissioner (Appeals)], [Commissioner (Appeals),][Chief Commissioner or Commissioner] and the Appellate Tribunal shall, for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure,1908 (5 of 1908), when trying a suit in respect of the following matters, namely:—

(a) discovery and inspection;

(b) enforcing the attendance of any person, including any officer of a banking company and examining him on oath;

(c) compelling the production of books of account and other documents; and

(d) issuing commissions.

[(1A) If the Director General or Director or [Joint] Director or Assistant Director [or Deputy Director], or the authorised officer referred to in sub-section (1) of section 37A before he takes action under clauses (i) to (vi) of that sub-section, has reason to suspect that any net wealth has been concealed, or is likely to be concealed, by any person or class of persons within his jurisdiction, then, for the purposes of making any inquiry or investigation relating thereto, it shall be competent for him to exercise the powers conferred under sub-section (1) on the wealth-tax authorities referred to in that sub-section, notwithstanding that no proceedings with respect to such person or class of persons are pending before him or any other wealth-tax authority.]

(2) [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.]

(3) Subject to any rules made in this behalf, any authority referred to in sub-section (1)[or sub-section (1A)] may impound and retain in its custody for such period as it thinks fit any books of account or other documents produced before it in any proceeding under this Act:

Provided that [an Assessing Officer][or a Valuation Officer][or an Assistant Director [or a Deputy Director]] shall not—

(a) impound any books of account or other documents without recording his reasons for so doing, or

(b) retain in his custody any such books or documents for a period exceeding fifteen days (exclusive of holidays) without obtaining the approval of the [[Chief Commissioner or Director General or Commissioner or Director therefor, as the case may be]].

(4) Any proceeding under this Act before a wealth-tax authority or the Tribunal shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purposes of section 196 of the Indian Penal Code (45 of 1860).]

Where this provision sits

ActThe Wealth-Tax Act, 1957
Section37
Marginal notePower to take evidence on oath, etc.
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted. Substituted by the Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965.
  • substituted. Substituted for "Wealth-tax Officer" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
  • inserted. Inserted by the Taxation Laws (Amendment) Act, 1972, w.e.f. 1-1-1973.
  • substituted. Substituted for "Appellate Assistant Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
  • inserted. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.
  • substituted. Substituted for "Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
  • inserted. Inserted by the Finance Act, 1988, w.e.f. 1-6-1988.
  • substituted. Substituted for "Deputy" by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998.
  • inserted. Inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998.
  • substituted. Prior to its omission, sub-section (2), stood as under: "(2) Without prejudice to the provisions of any other law for the time being in force, where a person to whom a summons is issued either to attend to give evidence or produce books of account or other documents at a certain place and time, intentionally omits to attend or produce the books of account or documents at the place or time, the au…
  • inserted. Inserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.
  • substituted. Substituted for "a Wealth-tax Officer" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
  • inserted. Inserted by the Taxation Laws (Amendment) Act, 1972, w.e.f. 1-1-1973.
  • inserted. Inserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.
  • inserted. Inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998.
  • substituted. Substituted for "Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
  • substituted. Substituted for "Chief Commissioner or Commissioner therefor" by the Finance Act, 1988, w.e.f. 1-6-1988.
  • other. For text of sections 193, 196 and 228 of the Indian Penal Code, see Appendix.

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