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          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.

          <h1>Power to summon persons and compel production in tax inquiries treated as judicial proceedings with penal consequences.</h1> 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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