Amendment status not verified — confirm the current text below against the official source.
The Appellate and Revisional Board, the Commissioner, the Special Commissioner, the Additional Commissioner, or any person appointed under sub-section (1) of section 3 to assist the Commissioner, shall, for the purposes of this Act, have the same powers as are vested in 5 of 1908. a court 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; (b) compelling the production of documents; and (c) issuing commissions for the examination of witnesses, Review of order. Appeal, review or revision in certain cases to lie in the manner and to the authority provided in rules in Schedule VI. Reasonable opportunity for hearing. Power of taking evidence on oath. 529 The West Bengal Sales Tax Act, 1994. [West Ben. Act Reference to Tribunal. (Chapter !X.—Appeal, revision, review, power of taking evidence on oath and reference.—Section 87.) and any proceeding, under this Act before the Appellate and Revisional Board, the Comthisioner, the Special Commissioner, the Additional Commissioner, or any person appointed under sub-section (1) of section 3 to assist the Commissioner, shall be deemed to he a judicial proceeding within the meaning of section 193 and section 228, and for the purpose of section 196, of the Indian Penal Code.