Amendment status not verified — confirm the current text below against the official source.
(1) The Commissioner of Agricultural evidence I ncome-tax, the Assistant Commissioner of on oath. Agricultural Income-tax and the Agricultural '. 22 income-tax Officer shall, for the purpose of this Chapter, have the same powers as are vested in a Court under the CoQ.e of Civil Procedure, 1908, v of 1908. when trying a suit in respect of the following matters, namdy :- (a) enforcing the attendance of any person and examining him on oath or affirma- tion; (b) compelling the production of documents; and (c) issuing commissions for the examination of witnesses; and any such proceeding before such Commis- sioner, Assistant Commissioner or Income-tax Officer under this Chapter shall be deemed to be a "Judicial proceeding" within the meaning of sections 193 and 228 of the Indian Penal Code. XLV of 1860. ~2) If any person assessed to agricultural income-tax in respect of agricuJ tural income mentioned in sub-clause (1) of clause (a) of section 2 produces before the Agricultural In- come-tax Officer for the purpose of calculating his agricultural income any rent roll or other similar papers showing the amount of rent received by him, he shall not be entitled to recover or to institute a suit to recover rent due to him for any tenure or holding included in such return at a rate higher than the rate men- tioned in such return as payable for such tenure or holding, unless the rent shown in such return has, since the date of the return, been lawfuJly enhanced. (3) Any person who bas produced a rent roll referred to in sub-section (2) may, within one year of producing such roll, apply to the Agricultural Income-tax Officer to make any correction therein, and the Agricultural Income- tax Officer may, if he is satisfied that such correction should be made, pass an order correc- ting such rent roll. (4) Where the Agricultural Income-tax Officer passes any order under sub-section (3), he may assess under section 30 any income escaping assessment by reason of the original incorrectness of any entry corrected. Power . to