State Act

CHHATTISGARH COMMERCIAL TAX ACT 1994

This Act was repealed on a date we do not have by the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002), s.72, as printed in the Madhya Pradesh copy of that Act: "The Madhya Pradesh Vanijyik Kar Adhiniyam 1994 (No.5 of 1995) shall stand repealed on the date of coming into force of this Act"; it may still apply to matters that began before then.

Sec. 55 : Power of Commissioner and his assistants to take evidence on oath, etc. (1) The Tribunal, the Commissioner or any person other than an Inspector appointed to assist him under sub-section (1) of Section 3 shall, for the purposes of this Act, have - (a) the following powers of Court of Civil jurisdiction under the Code of Civil Procedure, 1908 (V of 1908) namely : (i) to summons and enforce the attendance of any person and examine him on oath or affirmation; (ii) to compel the production of documents or accounts and to impound or detain them; (iii) to issue commissions for the examination of witness; and (iv) to require or accept proof of facts by affidavits; and (b) Such further powers as may be prescribed. (2) Every proceeding under this Act before the Tribunal or the Commissioner or any person other than an Inspector, appointed to assist the Commissioner under sub-section (1) of Section 3 shall be deemed to be a judicial proceedings within the meaning of Sections 193 and 228 and for the purposes of Section 196 of the Indian Penal Code, 1860 (XLV of 1860)