Civil court powers extended to tax Board and Inquiry Officer, enabling discovery, attendance and production in wealth-tax inquiries. Rule 8L conferred on the Board and the Inquiry Officer, for proceedings under the wealth-tax inquiry rules, the same powers as a civil court under the Code of Civil Procedure, including discovery and inspection; enforcing attendance of any person, including banking officers, and examining them on oath; compelling production of books of account and other documents; and issuing commissions.
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.
Civil court powers extended to tax Board and Inquiry Officer, enabling discovery, attendance and production in wealth-tax inquiries.
Rule 8L conferred on the Board and the Inquiry Officer, for proceedings under the wealth-tax inquiry rules, the same powers as a civil court under the Code of Civil Procedure, including discovery and inspection; enforcing attendance of any person, including banking officers, and examining them on oath; compelling production of books of account and other documents; and issuing commissions.
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