Power to take evidence on oath, etc.

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....ted in a court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a suit in respect of the following matters, namely:-- (a) discovery and inspection; (b) enforcing the attendance of any person, including any officer of a banking company and examining him on oath; (c) compelling the production of books of account and other documents; and (d) issuing commissions. 7[(1A) If ....

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....ws (Amendment) Act, 1987, w.e.f. 1-4-1989.] (3) Subject to any rules made in this behalf, any authority referred to in sub-section (1) 11[or sub-section (1A)] may impound and retain in its custody for such period as it thinks fit any books of account or other documents produced before it in any proceeding under this Act: Provided that 12[an Assessing Officer] 13[or a Valuation Officer] 14[or a....

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.... Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 3. Inserted vide Taxation Laws (Amendment) Act,1972, w.e.f. 1-1-1973. 4. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Appellate Assistant Commissioner" 5. Inserted vide Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 6. Substituted vide Direct Tax Law....

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....as it thinks fit, and the fine so levied may be recovered in the manner provided in Chapter VII of this Act." 11. Inserted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. 12. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "a Wealth-tax Officer" 13. Inserted vide Taxation Laws (Amendment) Act, 1972, w.e.f. 1-1-1973. 14. Inserted vid....