Bare ActsThe Nagaland Purchase Tax Act, 1993

Section 38

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

The Commissioner shall for the purpose of this Act have the same powers as are vested in with the Deputy Commissioner under rule for the Administration of Justice and Police in the Naga Hill District 1937 when trying a suit, in respect of the following matters (1) enforcing the attendance of any person and examining him on oath or affirmation; (2) Compelling the production of documents; (3) Issuing commissions for the examination of witnesses, and any such proceeding before the Commissioner shall he deemed to be “judicial proceeding” within the meaning of section 193 and 228 and for the purpose of section 196 of the Indian Penal Code 1860 (Act 45 of 1860). Bar of proceeding:

Section 38 – The Nagaland Purchase Tax Act, 1993 | DailyLaw.ai