Bare ActsThe Manipur Goods and Services Tax Act, 2017

Section 1908

Power to summon persons to give evidence and produce documents

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Power to summon persons to give evidence and produce documents. 4Safl860 (2) Every such inquiry referred to in sub-section (1) shall be deemed to be a "judicialproceedings .. within the meaning of section 193 and section 228 of the Indian Penal Code.