https://www.taxtmi.com/acts?id=24028 Power is conferred on the proper officer to summon any person whose attendance is considered necessary in an inquiry to give evidence, produce documents, or produce any other thing, in the manner applicable to civil court summons under the Code of Civil Procedure, 1908. Persons summoned are bound to attend, personally or through an authorised representative as directed, and must state the truth or produce the required materials. The inquiry is deemed to be a judicial proceeding for the purposes of sections 193 and 228 of the Indian Penal Code. en-us Mon, 27 Mar 2017 17:25:22 +0530 Thu, 25 Jun 2026 18:14:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24028 Power is conferred on the proper officer to summon any person whose attendance is considered necessary in an inquiry to give evidence, produce documents, or produce any other thing, in the manner applicable to civil court summons under the Code of Civil Procedure, 1908. Persons summoned are bound to attend, personally or through an authorised representative as directed, and must state the truth or produce the required materials. The inquiry is deemed to be a judicial proceeding for the purposes of sections 193 and 228 of the Indian Penal Code. Act-Rules GST Mon, 27 Mar 2017 17:25:22 +0530 https://www.taxtmi.com/acts?id=24028