Bare ActsThe Odisha Taxation (On Goods Carried by Roads or Inland Water-Ways) Act, 1968

Section 22

(1) Any officer appointed under section 7 t;ikc evidence

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

(1) Any officer appointed under section 7 t;ikc evidence. shall have, for the purpose of this Act, the same powers as are vested in a Court under the Code of Civil Procedure, 1908, when trying a suit, in respect s 0 f I 9 0 S of the folIowi;!g matters:- (i) enforcing the attendance of any person and examining him on oath or affirmation; (ii) compelling the production of documents; (iii) issuing comlnissio~~s for the examination of witnesses. (2) Any such proceeding before the officer shall be deemed to be judicial proceeding within the meaning of szctions I93 and 228 and for the purposes of section 196 of the Indian Penal Code. 4s oi ~ M O Dcligation of

Section 22 – The Odisha Taxation (On Goods Carried by Roads or Inland Water-Ways) Act, 1968 | DailyLaw.ai