Bare ActsThe Andhra Pradesh Goods and Services Tax Act, 2017

Section 70

Amendment status not verified — confirm the current text below against the official source.

Power to summon persons to give evidence and produce documents- (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. (Act No.5 of 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, 1860. (Act No.45 of 1860). 92

Section 70 – The Andhra Pradesh Goods and Services Tax Act, 2017 | DailyLaw.ai