IS Rules 19
Section 19 · Evidence as to circumstances of claim to refund or renewal
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- The Collector may require any person claiming a refund or renewal under Chapter V of the Act, or the duly authorised agent, to make an oral deposition on oath or affirmation, or to file an affidavit, setting forth the circumstances under which the claims has arisen and may also, if he thinks fit, call for the evidence of witnesses in support of the statement set forth in any such deposition or affidavit.
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