OGST Act 70Chapter xiv · Inspection, Search, Seizure and Arrest
Section 70 · Power to summon persons to give evidence and produce documents
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(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.Your private note on this section
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