Power to summon persons to give evidence and produce documents treated as judicial proceedings with penal consequences. Proper officers under the Jammu and Kashmir GST Act have power to summon any person to give evidence or produce documents in any inquiry, exercisable in the same manner as a civil court under the Code of Civil Procedure. Every such inquiry is deemed to be a judicial proceedings within the meaning of the relevant provisions of the Jammu and Kashmir Ranbir 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 persons to give evidence and produce documents treated as judicial proceedings with penal consequences.
Proper officers under the Jammu and Kashmir GST Act have power to summon any person to give evidence or produce documents in any inquiry, exercisable in the same manner as a civil court under the Code of Civil Procedure. Every such inquiry is deemed to be a judicial proceedings within the meaning of the relevant provisions of the Jammu and Kashmir Ranbir Penal Code.
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