70 Power to summon persons to give evidence and produce documents -CGST Billl 2017

By | April 8, 2017
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(Last Updated On: April 8, 2017)

CGST Billl 2017

AS INTRODUCED IN LOK SABHA
Bill No. 57 of 2017

THE CENTRAL GOODS AND SERVICES TAX BILL, 2017

Power to summon persons to give evidence and produce documents.  

  1. (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.

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  1. Pingback: CGST Billl 2017- Chapter Wise and Section Wise - Tax Heal

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