Power to summon persons and compel production in tax inquiries treated as judicial proceedings with penal consequences. The provision confers on the proper officer authority in tax inquiries to summon any person to give evidence or to produce documents or other things, in ... Summary
Power to summon persons and compel production in tax inquiries treated as judicial proceedings with penal consequences.
The provision confers on the proper officer authority in tax inquiries to summon any person to give evidence or to produce documents or other things, in the same manner as a civil court under the Code of Civil Procedure, and declares every such inquiry to be judicial proceedings for the purposes of the penal law.
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