TMI Blog2022 (2) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... 67 contained in the said chapter gives power of inspection and search and seizure to the proper officer not below the rank of joint Commissioner who under certain circumstances can exercise such powers. The provision of section 70, thus while empowering the proper officer to summon a person to give evidence or to produce documents, controls such exercise of powers by providing that the summons may be issued where a proper officer considers it necessary that such person is required to give evidence or to produce certain documents. These powers are not thus unguided or uncanalised. Further, such powers are to be exercised in the same manner as would be exercisable by a civil court under the Code of Civil Procedure. Order 5 of Code of Civi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the petitioner drew our attention to Section 70 of the said Act and contended that the powers are vested in the State authority to issue summons and require attendance of a person in relation to the enquiry in which the person issuing the summons is himself intrested. Such powers can be exercised like the civil court under the Code of Civil Procedure. He submitted that this scheme of Section 70 is in violation of principle of separation of powers. He relied on the decision of Supreme Court in the case of Madras Bar Association Vs. Union of India reported in (2010) 11 SCC 1. Counsel submitted that respondent No.1 has issued the summons without indicating the nature of enquiry being conducted against the petitioner, without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther to give evidence or to produce a document or any other thing in any inquary in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908 (Central Act No. 5 of 1908). (2) Every such inquiry referred to in subsection (1) shall be deemed to be a judicial proceedings within the meaning of section 193 and section 228 of the Indian Penal Code (Central Act No. 45 of 1860). As per sub-Section (1) of Section 70 the proper officer would have the power to summon any person whose attendance is considered necessary either to give evidence or to produce documents or any other thing in any enquiry in the same manner, as provided in the case of civil court under Civil Procedure Code. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act and Section 108 of the Customs Act contain similar provisions authorizing the appropriate officer with the power to summon attendance of a witness for recording statement or for production of documents. The vires of the said section must be upheld. The reference to the decision of Supreme Court in the case of Madras Bar Association (supra) is of no relevance. It was the case in which in the context of constitution of various tribunals, the Supreme Court has discussed at length the various principles governing the independence of judiciary and requirement of ensuring that such tribunals function independently. Coming to the challenge to summon itself we notice that in the summons the authority has indicated the documents which t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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