TaxTMI 
TaxTMI 
TaxTMI 
Power of Commission or Director General to issue commissions for examination of witnesses or documents
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.... (2) of section 36 and sub- section (2) of section 41 of the Act, the Commission or the Director General, as the case may be, either on its or his own motion or on an application made by a party to any proceeding before the Commission or the Director General, may issue a commission for the examination on questionnaires or otherwise of the specified witness (es), - (a) residing within India; (b....
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.... mentioned in clauses (a) to (e), if his or her evidence is considered necessary in the interest of justice. (2) Subject to the provisions of sub-regulation (1), the Commission or the Director General, as the case may be, either on its or his own motion or on an application made by a party to any proceeding before the Commission or the Director General, may also issue a commission for the examina....
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....gulations (1) and (2). (4) A commission for the examination of a witness on questionnaires or otherwise or for examination of a document issued under sub-regulation (1) or (2) or (3) may be issued to any public servant within the meaning of section 21 of the Indian Penal Code (45 of 1860) or a counsel and such public servant or the counsel, as the case may be, shall be appointed as "the commissio....
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....he examination as directed and the Commissioner is merely required to transmit the record of the proceedings to the Commission on completion of the examination. (7) Any Commissioner appointed under this regulation may, unless otherwise directed by the order of appointment - (a) examine the witness himself; (b) call for and examine the documents and other things relevant to the subject of inqu....