Power to summon witnesses and production of documents

(1) 1[An assessing authority or an appellate or revising authority or an inspecting authority or an appellate or revising authority or an inspecting authority] including the Appellate Tribunal or any officer of the Commercial Taxes Department not lower in rank than an Assistant Commercial Tax officer shall, for the purpose of this Act, have all the powers:- 1. The bracketed words subs. by Act 27 of 1996 w.e.f.1.8.1996 for the words " An assessing authority or an appellate or revising authority". (a) to summoning and enforcing the attendance of any person and examining him on oath or affirmation; and (b) compelling the production of any document.

See Rule 55,56,57 and 61

(2) Without prejudice to the provisions of any other law for the time being in force, where a person to whom a summons is issued either to attend to give evidence, or produce accounts, registers, records or other documents at a certain place and time intentionally omits or fails to attend or produce accounts, registers, records or other documents at such place or time the authority or officer mentioned in. sub-section (1) may after giving the person concerned a reasonable opportunity of being heard impose upon him by way of penalty a sum not exceeding five hundred rupees as it or he thinks fit. (3) Any officer of the Commercial Taxes Department, not lower in rank than an Assistant Commercial Tax officer shall have powers to call for such information, particulars, or records as he may require from any person for the purpose of assessment, levy and collection of tax under this Act. 34-A. Power to get information: (1) Any assessing authority or appellate or revising authority under this Act may, by writing, require any person or authority to furnish such information, particulars or records available with that person or authority as will be useful or relevant to any proceeding under this Act. (2) The person or authority from whom such information, particulars or records is or are required under sub-section (1) shall furnish, within a reasonable time, the information, particulars or records available. NOTE : Sections 34 and 34-A were subs. by Act 18 of 1985, w.e.f.1.7.1985 for the following: "An assessing authority, or an appellate or revising authority shall, for the purpose of this Act have power- (a) to summon and enforce the attendence of any person and to examine him on oath or affirmation; and (b) to require the production of any document."