State Act

THE ASSAM FINANCE COMMISSION (MISCELLANEOUS PROVISION) ACT, 1995

8. (1) The Commission shall determine their procedure and in the performance of their functions shall have all the powers of a Civil Court under the Code of Civil Procedure, 1908 while trying a suit in respect of the following matters, namely :— (a) summoning and enforcing the attendance of the witness ; (b) requiring the production of any document ; (c) the requisitioning of any public record from any court or office. (2) Commission shall have the power to require any person to furnish information on such points or matters as in the opinion of the Commission may be useful for, or relevant to any matter under the consideration of the Commission and any person so required shall notwithstanding anything contained in sub-section (2) of Section 54 of the Indian Income Tax Act, 1922 or in any other law for the time being inforce, be deemed to be legally bound to furnish such information within the meaning of Section 176 of the Indian Penal Code. (3) The Commission shall be deemed to be a Civil Court for the purpose of Sections 345 and 346 of the Code of Criminal Procedure, 1973 (Act II of 1974). EXPLANATION For the purpose of enforcing attendance of witness, the legal limits of the Commission’s jurisdiction shall be the limits of the territory of India.