Amendment status not verified — confirm the current text below against the official source.
(1) The State Government shall, for adjudicating the offences related to contravention or violation of the provisions of this Act, the Rules framed thereunder or that of the conditions of the License except that under sub-section (8) of section 14 of this Act, shall appoint, by notification in the Official Gazette, an Adjudicating Officer not below the rank of Commissioner of Taxes. (2) The Adjudicating Officer shall, while adjudicating the offences prescribed under this Act, including those prescribed under sub-section (1) above, have all the powers of a civil court trying a suit under the Code of Civil Procedure, 1908, and in particular in respect of the following matters, namely: (i) summoning and enforcing the attendance of witnesses and examining them on oath; (ii) discovery and production of any document; (iii) receiving evidence on affidavits; (iv) requisitioning any public record or copy thereof from any court or office; (v) issuing commissions for the examination of witnesses or documents; (vi) any other matter which may be prescribed. (3) The Adjudicating Officer shall have power to require any person, subject to any privilege which may be claimed by that person under any law for the time being in force, to furnish information on such points or matters as, in the opinion of the Adjudicating Officer, may be useful for, or relevant to, the subject matter of the inquiry and any person so required shall be deemed to be legally bound to furnish such information within the meaning of section 176 and section 177 of the Indian Penal Code 1860. (4) The Adjudicating Officer or an Authorised Officer, specially authorized in this behalf by the State Government may enter any building or place where the Adjudicating Officer has reason to believe that any document relating to the subject matter of the inquiry may be found, and may seize any such document or take extracts or copies therefrom subject to the provisions of section 100 of the Code of Criminal Procedure, 1973, in so far as it may be applicable. (5) The Adjudicating Officer shall be deemed to be a civil court and when any offence as is described in section 175, 178, 179, 180 or 228 of the Ind ian Penal Code 1860 is committed in his view or in presence of the Adjudicating Officer, the Adjudicating Officer may, after recording the facts constituting the offence and the statement of the accused as provided for in the Code of Criminal Procedure, 1973 (2 of 1974), forward the case to a Magistrate having jurisdiction to try the same and the Magistrate to whom any such case is forwarded shall proceed to hear the complaint against the accused as if the case has been forwarded to him under section 346 of the Code of Criminal Procedure, 1973. (6) Every proceeding before the Adjudicating Officer shall be deemed to be a judicial proceeding within the meaning of Code of Criminal procedure and for the purposes of section 196, of the Indian Penal Code 1860, the Commission shall be deemed to be a civil court for all the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of l974).