Bare ActsThe Nagaland Goods & Services Tax Act, 2017

Section 70

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

(1) 5 of 1908 Subject to the provisions of the Code of Criminal Procedure, 1973,- (a) where a person is arrested under sub-section (1) for any offence specified under sub-section (4) of section 132, he shall be admitted to bailor in default of bail, forwarded to the custody of the magistrate; in the case of a non-cognizable and bailable offence, the Deputy Commissioner or the Assistant Commissioner shall, for the purpose of releasing an arrested person on bail or otherwise, have the same powers and be subject to the same provisions as an officer-in-charge of a police station The proper officer under this Act shall have power to power to summon any Power person whose summon attendance he considers necessary either to give persons to give evidence and summon evidence or to produce a document or produce doctments. any other thing in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908. (2 Every such inquiry referred to in sub-section (1) shall be deemed to 45 of 1860 be a "judicial proceedings" within the meaning of section 193 and section 228 of the Indian Penal Code. 457

Section 70 – The Nagaland Goods & Services Tax Act, 2017 | DailyLaw.ai