Bare ActsThe Punjab Tax on Luxuries Act, 2009

Section 45

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

() In performing the functions conferred on them by or under this Act, the Commissioner or the officers, appointed under section 3 to assist him, shall have all the powers of a Civil Court under the provisions of the Civil Procedure Code, 1908 (Central Act 5 of 1908) in respect of the following matters, namely : (a) (b) (c) summoning and enforcing the attendance of any person and examining him on oath or affirmation; compelling the production of documents and impounding them; proof of facts by affidavits ; and (d) issuing commissions for examination of witnesses. Delegation of powers. Returns etc. to be confidential. Power to seek assistance from police officer or other officer. Power to summon witness and production of records. 84 PUNJAB GOVT GAZ. (EXTRA.), APRIL 1, 2009 (CHTR 11, 1931 SAKA) To —— (3) If any advocate or other person, who represents a Proprietor, is found guilty of misconduct in any proceeding before any authority under th; Act by the Commissioner, the Commissioner may direct that he shall pe disqualified to represent the proprietor under sub-section (1) : Provided that no such direction shall be issued in respect of any person, unless he is given a reasonable opportunity of being heard. (4) Any person against whom any direction is issued under sub- section (3), may appeal to the State Government against such direction within a period of sixty days of its communication to him.

Section 45 – The Punjab Tax on Luxuries Act, 2009 | DailyLaw.ai