Judicial proceeding designation makes tax authority proceedings subject to evidentiary rules and penal provisions under law. Proceedings under the Act are declared to be judicial proceedings, bringing tax authority hearings within evidentiary and penal provisions applicable to judicial processes. Tax authorities are also deemed civil courts for the purpose of authorising prosecution for offences connected to such proceedings, while certain provisions of the criminal procedure law remain inapplicable to them.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Judicial proceeding designation makes tax authority proceedings subject to evidentiary rules and penal provisions under law.
Proceedings under the Act are declared to be judicial proceedings, bringing tax authority hearings within evidentiary and penal provisions applicable to judicial processes. Tax authorities are also deemed civil courts for the purpose of authorising prosecution for offences connected to such proceedings, while certain provisions of the criminal procedure law remain inapplicable to them.
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