TMI BlogPower to take evidence on oath, etc.X X X X Extracts X X X X X X X X Extracts X X X X ..... f this Act, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a suit in respect of the following matters, namely: (a) discovery and inspection; (b) enforcing the attendance of any person, including any officer of a banking company and examining him on oath; (c) compelling the production ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on or class of persons are pending before him or any other wealth-tax authority.] (2) 10 [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.] (3) Subject to any rules made in this behalf, any authority referred to in sub-section (1) 11 [or sub-section (1A)] may impound and retain in its custody for such period as it thinks fit any books of account or oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and for the purposes of section 196 18 of the Indian Penal Code (45 of 1860).] --------------------- Notes:- 1. Substituted vide Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. 2. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 3. Inserted vide Taxation Laws (Amendment) Act,1972, w.e.f. 1-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccount or other documents at a certain place and time, intentionally omits to attend or produce the books of account or documents at the place or time, the authority empowered to issue such summons may impose upon him such fine not exceeding five hundred rupees, as it thinks fit, and the fine so levied may be recovered in the manner provided in Chapter VII of this Act." 11. Inserted vide Direc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
