Power to summon witnesses and require document production enables proper officers to follow civil court procedure in inquiries. The proper officer under the Tripura GST Act is empowered to summon any person to give evidence or produce documents or other things in an inquiry, following the procedure applicable to civil courts under the Code of Civil Procedure; such inquiries are deemed to be judicial proceedings for the purposes of the Penal Code.
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.
Power to summon witnesses and require document production enables proper officers to follow civil court procedure in inquiries.
The proper officer under the Tripura GST Act is empowered to summon any person to give evidence or produce documents or other things in an inquiry, following the procedure applicable to civil courts under the Code of Civil Procedure; such inquiries are deemed to be judicial proceedings for the purposes of the Penal Code.
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