https://www.taxtmi.com/acts?id=26893 Section 70 authorises the proper officer to summon persons to give evidence or produce documents or other things in any inquiry, following the procedure applicable to civil courts under the Code of Civil Procedure, and declares every such inquiry to be judicial proceedings for the purposes of the Indian Penal Code provisions on false evidence and related offences. en-us Thu, 22 Jun 2017 12:18:37 +0530 Thu, 22 Jun 2017 12:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26893 Section 70 authorises the proper officer to summon persons to give evidence or produce documents or other things in any inquiry, following the procedure applicable to civil courts under the Code of Civil Procedure, and declares every such inquiry to be judicial proceedings for the purposes of the Indian Penal Code provisions on false evidence and related offences. Act-Rules GST - States Thu, 22 Jun 2017 12:18:37 +0530 https://www.taxtmi.com/acts?id=26893