https://www.taxtmi.com/acts?id=26101 The proper officer may summon any person to give evidence or produce documents for an inquiry, using the same procedure as a civil court under the Code of Civil Procedure, 1908. Each such inquiry is deemed a judicial proceeding for penal-law purposes, thereby exposing false statements or related misconduct in the inquiry to criminal consequences under the penal code. en-us Sat, 17 Jun 2017 14:28:43 +0530 Mon, 19 Jun 2017 16:16:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26101 The proper officer may summon any person to give evidence or produce documents for an inquiry, using the same procedure as a civil court under the Code of Civil Procedure, 1908. Each such inquiry is deemed a judicial proceeding for penal-law purposes, thereby exposing false statements or related misconduct in the inquiry to criminal consequences under the penal code. Act-Rules GST - States Sat, 17 Jun 2017 14:28:43 +0530 https://www.taxtmi.com/acts?id=26101