Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 75 DVAT Act: Authorities Can Take Evidence on Oath, Enforce Attendance, and Impound Documents with Written Reasons.</h1> Section 75 of the Delhi Value Added Tax Act, 2004 grants the Commissioner and other authorities the power to take evidence on oath, similar to a court under the Code of Civil Procedure, 1908. They can enforce attendance, examine persons on oath, compel the production of documents, and issue commissions for witness examinations. Proceedings before these authorities are deemed judicial under certain sections of the Indian Penal Code. They may impound documents during proceedings, but must record reasons in writing if they do so.
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