https://www.taxtmi.com/acts?id=26483 Section 70 empowers the proper officer to summon any person to give evidence or produce documents or other things for an inquiry in the same manner as a civil court under the Code of Civil Procedure, and deems every such inquiry to be a judicial proceedings for the purposes of penal provisions on false evidence and related offences. en-us Sat, 17 Jun 2017 16:39:21 +0530 Thu, 22 Jun 2017 11:14:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26483 Section 70 empowers the proper officer to summon any person to give evidence or produce documents or other things for an inquiry in the same manner as a civil court under the Code of Civil Procedure, and deems every such inquiry to be a judicial proceedings for the purposes of penal provisions on false evidence and related offences. Act-Rules GST - States Sat, 17 Jun 2017 16:39:21 +0530 https://www.taxtmi.com/acts?id=26483