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43 : Power of Commissioner and his assistants to take evidence on oath, etc. M.P. ACT

43 : Power of Commissioner and his assistants to take evidence on oath, etc.

(1) The Appellate Board, the Commissioner or any person other than the officer referred to

in clause (g) of sub-section (1) of section 3 shall, for the purposes of this Act, have the

powers of Court of Civil jurisdiction under the Code of Civil Procedure, 1908 (V of 1908),-

(i) to summon and enforce the attendance of any person and examine him on oath or

affirmation;

(ii) to compel the production of documents or accounts and to impound or detain them;

(iii) to issue commissions for the examination of witness; and

(iv) to require or accept proof of facts by affidavits; and

(v) Such further powers as may be prescribed.

(2) Every proceeding under this Act before the Appellate Board or the Commissioner or any

person other than an Inspector, appointed to assist the Commissioner under sub-section (1)

of Section 3 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 (XLV of 1860)

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Who We Are

GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

Goods & Service Tax

Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .