https://www.taxtmi.com/acts?id=27058 Rule 13 empowers the Director General of Safeguards or an authorized officer to summon persons to give evidence or produce documents in inquiries, exercising powers analogous to a civil court under the Code of Civil Procedure to summon witnesses, examine evidence and compel production; such inquiries are deemed judicial proceedings for the purposes of criminal liability for false evidence and related offences. en-us Thu, 22 Jun 2017 16:25:04 +0530 Thu, 22 Jun 2017 16:25:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27058 Rule 13 empowers the Director General of Safeguards or an authorized officer to summon persons to give evidence or produce documents in inquiries, exercising powers analogous to a civil court under the Code of Civil Procedure to summon witnesses, examine evidence and compel production; such inquiries are deemed judicial proceedings for the purposes of criminal liability for false evidence and related offences. Act-Rules Bill Thu, 22 Jun 2017 16:25:04 +0530 https://www.taxtmi.com/acts?id=27058