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of <h1>Anti-Profiteering Rules, 2017: Director General of Safeguards can summon individuals, akin to civil court powers under CPC 1908.</h1> The Director General of Safeguards, or an authorized officer, has the authority to summon individuals to provide evidence or produce documents, similar to the powers of a civil court under the Code of Civil Procedure, 1908. This power is exercised during inquiries deemed as 'judicial proceedings' under sections 193 and 228 of the Indian Penal Code. These provisions are part of the Anti-Profiteering Rules, 2017, ensuring compliance and accountability in taxation matters.
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