Section 70 Madhya Pradesh GST Act 2017 Archives - Tax Heal https://www.taxheal.com/tag/section-70-madhya-pradesh-gst-act-2017 Complete Guide for Income Tax and GST in India Wed, 26 Jul 2017 05:26:20 +0000 en-US hourly 1 https://wordpress.org/?v=7.0.1 Section 70 Madhya Pradesh GST Act 2017 : Power to summon persons to give evidence and produce documents https://www.taxheal.com/section-70-madhya-pradesh-gst-act-2017.html https://www.taxheal.com/section-70-madhya-pradesh-gst-act-2017.html#respond Wed, 26 Jul 2017 05:26:20 +0000 http://taxheal.com/?p=40841 Section 70 Madhya Pradesh GST Act 2017 ( Section 70 Madhya Pradesh GST Act 2017 explains Power to summon persons to give evidence and produce documents  and is covered in Chapter  XIV : INSPECTION, SEARCH, SEIZURE AND ARREST ) Power to summon persons to give evidence and produce documents 70. (1) The proper officer under this Act shall have power… Read More »

]]> Section 70 Madhya Pradesh GST Act 2017

( Section 70 Madhya Pradesh GST Act 2017 explains Power to summon persons to give evidence and produce documents  and is covered in Chapter  XIV : INSPECTION, SEARCH, SEIZURE AND ARREST )

Power to summon persons to give evidence and produce documents

70. (1) The proper officer under this Act shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908.

(2) Every such inquiry referred to in sub-section (1) shall be deemed to be a “judicial proceedings” within the meaning of section 193 and section 228 of the Indian Penal Code. (45 of 1860)

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