Section 70. Power to summon persons to give evidence and produce documents

{
    "act_title": "THE DELHI GOODS AND SERVICES TAX ACT, 2017",
    "act_slug": "delhi-goods-and-services-tax-act-2017",
    "section_label": "Section",
    "section": {
        "number": "70",
        "title": "Section 70. Power to summon persons to give evidence and produce documents",
        "chapter": null,
        "content": "(1) The proper officer under this Act shall have power to summon any person whose \nattendance he considers necessary either to give evidence or to produce a document or \nany other thing in any inquiry in the same manner, as provided in the case of a civil court \nunder the provisions of the Code of Civil Procedure, 1908. \n \n \n Power to \nsummon \npersons to \ngive \nevidence and \nproduce \ndocuments. \n \n \n45 of 1860. \n(2) Every such inquiry referred to in sub-section (1) shall be deemed to be a “judicial proceedings” within the meaning of section 193 and section 228 of the Indian Penal Code",
        "footnote": "",
        "is_definition": false,
        "sort_order": 840
    },
    "prev_section": "69",
    "next_section": "71"
}