Amendment status not verified — confirm the current text below against the official source.
(1)An Assessing Officer who is in receipt of a return under section 8 shall, after making or cause to make an enquiry in such manner as he may think fit, by order, assess the amount of cess payable by the dealer. (2) An order of assessment of cess made under sub-section (1) shall specify the amount of cess and the date within which the cess shall be paid by the dealer. (3) The officer conducting the enquiry under sub-section (1) shall, for the purposes of such enquiry, have the same powers as are vested in a Civil Court while trying a suit under the Code of Civil Procedure, 1908(Central Act 5 of 1908), in respect of the following matters, namely.- (a) enforcing the attendance of any person and examining him on oath or affirmation; (b) requiring the disclosure, discovery and production of records and documents; (c) receiving evidence on affidavits; (d) issuing commissions for the examination of witnesses. (4) Any enquiry under this section shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 of the Indian Penal Code (Central Act 45 of 1860) and for the purpose of section 196 of the said Code.