MVAT Act 98Chapter XI · Miscellaneous

Section 98 · Power of taking evidence on oath, etc

(1)

The authorities specified in Chapter III of this Act shall, for the purpose of this Act, have the same power as are vested in a court under the Code of Civil Procedure 1908 (Act No. 5 of 1908) when trying a suit in respect of the following matters namely:

(a)

Discovery inspection;

(b)

Enforcing the attendance of any person including any officer of a banking company and examining him on oath or affirmation.

(c)

Compelling the production of books of account or other documents;

(d)

Issuing commission.

(2)

Subject to any rules made in this behalf; any authority referred to in sub-section (1) may impound or retain in his custody for such period as he may think fit any books of account or other documents produced before him in proceeding under this Act;Provided that a person appointed to assist the Commissioner under sub-section (1) of section 26 shall not

(a)

Impound any books of account of other documents without recording his reasons for doing so or a

(b)

Retain in his custody for such books or documents for a period exceeding thirty days (exclusive of holidays) without obtaining the approval of the Commissioner thereof.

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