State Act
70
Section 70. Power to summon persons to give evidence and produce documents
The Andhra Pradesh Goods and Services Tax Act, 2017
Act no. 16 of 20172017In forceAndhra Pradesh (State Act)
70. Power to summon persons to give evidence and produce documents- (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. (Act No.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, 1860. (Act No.45 of 1860).