Amendment status not verified — confirm the current text below against the official source.
Power to call for information—The Commissioner nay, for the Purposes of this Act— (1) require any firm or association of sie Hindu un-diviled or joint family to furnish him with a statement of the names aml addresses of the members of the firm or association of the names and addresses of the tnanager and members of the family, as the case may be ; (2) Tequire any person whom he has reason to believe ta he truster, guardian, marager or agent to furnish him with a staterient of the name: of the persons with their addresses for or af whom, he s a trustee, giai- dian, memager or agent: or (4) Tequire any persons whom he hag reason to In ieve to have ck. patched taxable goods to any place outside the State tc furnish him wih a statemennof the names of persons with their address. ty whoin bo has despatched the taxable souds with quaniity thereat, 3%. Power to take evidence om oath efe—The ( @lan sioner shall, fur the purposes of this Act, have the same Powers as are vested ita Court under the Code of Civil Procedure, 1908 (Att ¥ of 180) chon Urying a sut, ia respect of the following matters: {0} enforcing the attendanes of any JRTSON and exan uwung hin un ea h OT aiiimaiion : 16 (2) cotupelling the praduction of documents ; 3) issuing conimisshins for fhe cxamination of witnense. 3; and any sue proceeding before the Commissioner shall be deemed to be a ‘Judicial provecdiag’ within thy meaning of sections 14 and 228 and for the pur- Jena of section 196 0; the Indian Penal Code 1560 (Act XLV of L860} 3%. rection of check posi—i]) ‘The State Government may, by NoOWUasalien, set up ard erect, in such manner as may prescribed, check pera utd herriers at amy place in ihe State wilh a view te prevent the uvaston of tax payable under this Act. (2) bvery person transporting tuxabie poods shall, at any creck post or barvier set up and erected in accordance with sub-section (1) if so require, shail, Tagke a curtect and complete declaration of the taxable soods so transported in carch Furm and ia aati mauner as way be prescribed. (4) Fhe Offieceticharge of tin ¢heek post or barrier may, for the puree ob wasdyving Limaie tie dhe pentrdons af sub-seetion (2) ate not cundiavencd, and svijet lo such scaiiietiow as may be presevihed, intercept, detain und search any vehichke oc boat or ship or any othet conveyance which may be sunpested of being u.cd tol voutravening such provisions, (4) The Offver-in-Ctlarec of the Check post oc barrier or any other Qlbeer, wink may be authozisid vy the Stale Giovernmert in his behalf May for the purpose of verifylags whether taxubk gouds are being transport- led ia contravention of the provesion of sub-tection (2) of section 37 and subject Lo vtsttetiuns as may be wecycriled seize any taxable goods which, hg has reason to believe, arc bein: duno|ntedt in contravention of the provi- stons Of sulesection (2+ together with any .oatainer or other materials for the macamiz of tinable goods,