Bare ActsThe Assam Urban Immovable Property Tax Act, 1963

Section 26

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

The prescribed authority shall, for the pur- A,rt 19 08 V guardian & poses of this Act, have the same powers as are vested 0 tru ste e, etc. ;n a Court under the Civil Procedure Code, 1908, when trying a suit in respect of the following matters— (1) enforcing the attendance of any person and examining him on oath or affirmation ; (2) compelling the production of documents ; (3) issuing commissions for the examination or witnesses ; and any such proceedings before the prescribed autho ­ rity shall be deemed to be a “judicial proceeding” within the meaning of sections 193 and 228 and for j^ qV the purposes of section 196 of the India n Penal Code,

Section 26 – The Assam Urban Immovable Property Tax Act, 1963 | DailyLaw.ai