Amendment status not verified — confirm the current text below against the official source.
The Tribunal, the prescribed authority or any person appointed under sub-section (1) of section 3 to assist the prescribed authority shall, for the purposes of this Act, have the same powers as are vested in a court 5 of 1908. under the Code of Civil Procedure, 1908, when trying a suit, in respect of the following matters, namely:— (a) enforcing the attendance of any person and examining him on oath or affirmation; Bar to certain proceedings. Power to take evidence. 147 The West Bengal Luxury Tax Act, 1994. [West Ben. Act (Section 19.) (b) compelling the production of documents; and (e) issuing commissions for the examination of witnesses; and any proceeding under this Act before the Tribunal, the prescribed authority or any person appointed under sub-section (1) of section 3 to assist the prescribed authority shall be deemed to be a judicial proceeding withiti the meaning of section 193 and section 228, and for the purposes of section 196, of the Indian Penal Code. 45 of 1860. Offences, penalties and prosecution.