Any officer appointed under Section 6 shall have, for the purpose of this Act, the same powers as are vested in a court under the Code of Civil Procedure, 1908 when trying a suit, in respect of the following matters:-
(1) enforcing the attendance of any person and examining him on oath or affirmation;
(2) compelling the production of documents:
(3) issuing commissions for the examination of witnesses and any such proceeding before the officer shall be deemed to be a "judicial proceeding" within the meaning of Sections 193 and 228 and for the purposes of Section 196 of the Indian Penal Code, 1860.
Section 30 • THE ASSAM TAXATION (ON GOODS CARRIED BY ROAD OR ON INLAND WATER-WAYS) ACT, 1961
Section 30. Power to take evidence
the-assam-taxation-on-goods-carried-by-road-or-on-inland-water-ways-act-1961-sec-30.json
•
Section 30
{
"act_title": "THE ASSAM TAXATION (ON GOODS CARRIED BY ROAD OR ON INLAND WATER-WAYS) ACT, 1961",
"act_slug": "the-assam-taxation-on-goods-carried-by-road-or-on-inland-water-ways-act-1961",
"section_label": "Section",
"section": {
"number": "30",
"title": "Section 30. Power to take evidence",
"chapter": null,
"content": "Any officer appointed under Section 6 shall have, for the purpose of this Act, the same powers as are vested in a court under the Code of Civil Procedure, 1908 when trying a suit, in respect of the following matters:-\n(1) enforcing the attendance of any person and examining him on oath or affirmation;\n(2) compelling the production of documents:\n(3) issuing commissions for the examination of witnesses and any such proceeding before the officer shall be deemed to be a \"judicial proceeding\" within the meaning of Sections 193 and 228 and for the purposes of Section 196 of the Indian Penal Code, 1860.",
"footnote": "Act V of 1908; Act XLV of 1860",
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