[ Section 70 Maharashtra GST Act 2017 explains Power to summon persons to give evidence and procedure documents and is covered in  Chapter XIV : Inspection, Search, Seizure and Arrest ]

Power to summon persons to give evidence and procedure 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 (5 of 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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