https://www.taxtmi.com/acts?id=27820 Proper officers under the Act possess the power to summon any person to give evidence or produce documents in any inquiry in the same manner as a civil court under the Code of Civil Procedure, and every such inquiry is deemed to be judicial proceedings within the meaning of the Indian Penal Code provisions addressing false evidence and related offences. en-us Mon, 26 Jun 2017 14:27:40 +0530 Tue, 27 Jun 2017 13:00:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27820 Proper officers under the Act possess the power to summon any person to give evidence or produce documents in any inquiry in the same manner as a civil court under the Code of Civil Procedure, and every such inquiry is deemed to be judicial proceedings within the meaning of the Indian Penal Code provisions addressing false evidence and related offences. Act-Rules GST - States Mon, 26 Jun 2017 14:27:40 +0530 https://www.taxtmi.com/acts?id=27820