https://www.taxtmi.com/caselaws?id=62401 A taxing statute that confers on an authority the same powers as a Civil Court for enforcing attendance and examining persons on oath was held to include the power to impose fine for disobedience of summons, unless clearly excluded; the fines were therefore restored. On maintainability, although the Appellate Controller had entertained an incompetent appeal against the fine order, the Tribunal could still examine the appellate order because it was an appeal in substance, so the preliminary objection failed. en-us Wed, 30 Jul 1975 00:00:00 +0530 Mon, 23 Jan 2012 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62401 A taxing statute that confers on an authority the same powers as a Civil Court for enforcing attendance and examining persons on oath was held to include the power to impose fine for disobedience of summons, unless clearly excluded; the fines were therefore restored. On maintainability, although the Appellate Controller had entertained an incompetent appeal against the fine order, the Tribunal could still examine the appellate order because it was an appeal in substance, so the preliminary objection failed. Case-Laws Income Tax Wed, 30 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62401