Amendment status not verified — confirm the current text below against the official source.
Examination of witness by Excise and Taxation Officer.––(1) An 2[Excise and Taxation Officer] holding any enquiry under this Act may examine orally any person supposed to be acquainted with the facts and the circumstances of the case. (2) Such person shall answer all questions relating to such case put to him by such officer other than questions the answers to which would have a tendency to expose him to a criminal charge or to a penalty or forfeiture. (3) Such answers shall be reduced into writing and shall after being read over to the person making the same be signed by such officer.