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    <title>Power to take evidence on oath, etc.</title>
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    <description>Section 37 grants wealth-tax authorities civil-court equivalence to order discovery and inspection, compel attendance and oath-bound examination, require production of books and documents, and issue commissions; designated investigators may exercise these powers on reasonable suspicion of concealed net wealth; impoundment of produced materials requires recorded reasons and limited retention absent higher approval; proceedings are treated as judicial proceedings for penal purposes.</description>
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      <description>Section 37 grants wealth-tax authorities civil-court equivalence to order discovery and inspection, compel attendance and oath-bound examination, require production of books and documents, and issue commissions; designated investigators may exercise these powers on reasonable suspicion of concealed net wealth; impoundment of produced materials requires recorded reasons and limited retention absent higher approval; proceedings are treated as judicial proceedings for penal purposes.</description>
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      <pubDate>Sat, 19 Jan 2008 22:45:54 +0530</pubDate>
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