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Powers regarding discovery and production of evidence.

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..... ivil Procedure, 1908 (5 of 1908), while 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 of books of account and other documents; and (d) issuing commissions. (2) For the purposes of making any inqui .....

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..... rincipal Commissioner or the Commissioner. - Clause 8. -relating to powers regarding discovery and production of evidence seeks to provide that the prescribed tax authorities shall, for the purposes of the Act, have the same powers as are vested in a court under the Code of Civil Procedure, 1908, while trying a suit in respect of the following matters, namely:- (a) discovery and inspection; .....

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..... missioner shall not impound any books of account or other documents without recording his reasons for doing so; or retain in his custody any such books or documents for a period exceeding thirty days without obtaining the approval of the Principal Chief Commissioner or the Chief Commissioner or the Principal Commissioner or the Commissioner. - statute, statutory provisions legislation, law, ena .....

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