https://www.taxtmi.com/acts?id=28883 The proper officer under the Act is empowered to summon any person whose attendance is considered necessary to give evidence or to produce documents or other things in any inquiry, exercising the same procedural mechanisms as a civil court under the Code of Civil Procedure; such inquiries are classified as judicial proceedings, attracting the penal consequences associated with false evidence and related offences. en-us Sat, 01 Jul 2017 14:28:30 +0530 Sat, 01 Jul 2017 14:28:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28883 The proper officer under the Act is empowered to summon any person whose attendance is considered necessary to give evidence or to produce documents or other things in any inquiry, exercising the same procedural mechanisms as a civil court under the Code of Civil Procedure; such inquiries are classified as judicial proceedings, attracting the penal consequences associated with false evidence and related offences. Act-Rules GST - States Sat, 01 Jul 2017 14:28:30 +0530 https://www.taxtmi.com/acts?id=28883