Bare ActsThe DELHI GOODS AND SERVICES TAX ACT, 2017

Section 70

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

(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. Power to summon persons to give evidence and produce documents. 45 of 1860. (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.

Section 70 – The DELHI GOODS AND SERVICES TAX ACT, 2017 | DailyLaw.ai