https://www.taxtmi.com/acts?id=27669 The proper officer has the power to summon any person to give evidence or produce documents or other things in inquiries, exercisable in the same manner as civil court summons under the Code of Civil Procedure; such inquiries are deemed to be judicial proceedings under the Indian Penal Code. en-us Mon, 26 Jun 2017 10:08:53 +0530 Mon, 26 Jun 2017 10:08:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27669 The proper officer has the power to summon any person to give evidence or produce documents or other things in inquiries, exercisable in the same manner as civil court summons under the Code of Civil Procedure; such inquiries are deemed to be judicial proceedings under the Indian Penal Code. Act-Rules GST - States Mon, 26 Jun 2017 10:08:53 +0530 https://www.taxtmi.com/acts?id=27669