BVAT Act 12Chapter III · Tribunal and Taxing Authorities
Section 12 · Power to issue summons and examine on oath
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(1) The Tribunal constituted under section 9, or
the Commissioner or any officer or authority appointed under section 10 or section 86 shall, for carrying
out the purposes of this Act, have all the powers of a Civil Court under the Code of Civil Procedure, 1908
(5 of 1908) and in particular in respect of the following matters, namely:--
(a) to summon and enforce attendance of any person, including any officer of a banking company, and examine him on oath or affirmation;
(b) to compel the production of documents or accounts and to impound and retain them;
(c) to issue commissions for the examination of witness.
(2) Every proceeding under this Act before the Tribunal, shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code, 1860 (45 of 1860).
(a) to summon and enforce attendance of any person, including any officer of a banking company, and examine him on oath or affirmation;
(b) to compel the production of documents or accounts and to impound and retain them;
(c) to issue commissions for the examination of witness.
(2) Every proceeding under this Act before the Tribunal, shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code, 1860 (45 of 1860).
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