Amendment status not verified — confirm the current text below against the official source.
For the purposes of carrying out the provisions of this Act the assessing authority and the appellate authority shall have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 while trying a suit in respect of- (a) enforcing attendance of any person and examining him on oath or affirmation; (b) compelling the production of any documents; (c) issuing Commission for the examination of any witness or for local investigation or for examination of accounts; and (d) passing such interim orders as may be necessary in the ends of justice; and any proceeding before such authority under this deemed to be a judicial proceeding for the purposes of section 193 and 228 of the Indian Penal Code. 12 [The Uttar Pradesh Cattle Purchase Tax Act, 1976] [Section 15-17] Rectification of mistakes