https://www.taxtmi.com/acts?id=30414 The proper officer may summon any person to attend, give evidence or produce documents or other things for any inquiry, exercising that power in the same manner as a civil court under the Code of Civil Procedure, 1908; such inquiries are deemed judicial proceedings under the Indian Penal Code, engaging penal provisions for false evidence. en-us Mon, 10 Jul 2017 15:31:53 +0530 Wed, 23 Aug 2017 16:31:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30414 The proper officer may summon any person to attend, give evidence or produce documents or other things for any inquiry, exercising that power in the same manner as a civil court under the Code of Civil Procedure, 1908; such inquiries are deemed judicial proceedings under the Indian Penal Code, engaging penal provisions for false evidence. Act-Rules GST - States Mon, 10 Jul 2017 15:31:53 +0530 https://www.taxtmi.com/acts?id=30414