The Gift-Tax Act, 1958
36. Power regarding discovery, production of evidence, etc.
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The Gift-tax Officer, the Appellate Assistant Commissioner, 4[the
Commissioner (Appeals)] the Commissioner and the Appellate Tribunal shall, for
the@ purpose of this Act, have the same powers as are vested in a Court@ under
the code of Civil Procedure, 1908, when trying a suit in respect of the
following matters, namely:-
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discovery and inspection;
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enforcing the attendance of any
person, including any officer of a banking company and examining him on
oath;
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compelling the production of books of
account and other documents ; and
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issuing commissions.
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Without prejudice to the provisions of
any other law for the time being in force, where a person to whom a summons is
issued either to attend to give evidence or produce books of account or other
documents at a certain place and time, intentionally omits to attend or
produce the books of account or, document at the place or time, the authority
empowered to issue such summons may impose upon him such fine not exceeding
five hundred rupees as it thinks fit, and fine so levied may be recovered in
the manner provided in Chapter VII.]
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