Bare ActsThe Manipur Professions, Trades, Callings and Employments Taxation Act, 1981

Section 23

The appellate authority, the assessing authority and" the Powers

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

The appellate authority, the assessing authority and" the Powers. to revisi‘onal authority shall, for the .,.i,i;:poses 'of this Act haVe the ‘ake et‘l’menm Same powers as are vested in a Civi .IECQLlle under the Code of5Ciyi1 gnofialifosfm' Procedure. 1908, when trying a siiitm'iingvi‘espeet of the tollmving m;;*‘?ers namely :— Information to be fur- nished by the principal Officer. Suits in Civil Courts to be barred. Computing the'period of limitation. Place of assessment. Power to make rules. 10 (u) enforcing the atti-mlzmee of any person and exmnlnini‘: him on oath or allirmation;' (b) requiring the discovery and production of documents; (c) receiving evidence on affidavit; ' (d) issuing commissions for the examination of witnesses.

Section 23 – The Manipur Professions, Trades, Callings and Employments Taxation Act, 1981 | DailyLaw.ai