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THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005.
CHAPTER VI : APPEAL, REVISION AND RECTIFICATION.

49. Power of authorities to take evidence on oath etc.

The Tribunal or the Commissioner or any person appointed under sub-section (1) of section 3 shall, for the purposes of this Act, have the same powers as are vested in 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 impounding or detaining them;

    (c) issuing commissions for the examination of witnesses;

    (d) requiring or accepting proof of facts by affidavits;

    (e) such other powers as may be prescribed; and

any proceeding under this Act before the Commissioner or any person appointed to assist him under sub-section (1) of section 3 shall be deemed to be a "judicial proceeding" within the meaning of sections 193 and 228 and for the purposes of section 199 of the Indian Penal Code, 1860 (45 of 1860).