Bare ActsThe UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017

Section 70

Power to summon persons to give evidence and produce documents

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

(1) The proper officer under this Act shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or 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 (Act No. 5 of 1908). [(1A) All persons summoned under sub-section (1) shall be bound to attend, either in person or by an authorised representative, as such officer may direct, and the person so appearing shall state the truth during examination or make statements or produce such documents and other things as may be required.]197 (2) Every such inquiry referred to in sub-section (1) shall be deemed to be a "judicial proceedings" within the meaning of section 193 and section 228 (Act No. 45 of 1860) of the Indian Penal Code.

Section 70 – The UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017 | DailyLaw.ai