Sec 70 – Power to summon persons to give evidence and produce documents

You are here :Home>Bare Law>Sec 70 – Power to summon persons to give evidence and produce documents
Sec 70 – Power to summon persons to give evidence and produce documents 2017-04-14T11:13:56+00:00

GST India Forum – Goods and Services Tax (GST) in India Forums Bare Law Sec 70 – Power to summon persons to give evidence and produce documents

Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • Ashish BadalaCA Ashish Badala
    Moderator
    Post count: 184
    Topics: 181
    Replies: 3
    Been thanked: 5 times
    #1379 |

    (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.
    (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.

    Priya MadrechaPriya Madrecha
    Moderator
    Post count: 280
    Topics: 4
    Replies: 276
    Been thanked: 1 time

    70.1.    Introduction
    This provision deals with exercise of powers to issue summons for giving evidence and for production of documents

    70.2.    Analysis
    In any inquiry which such officer is making for any of the purposes of this Act, the Proper officer shall have power to summon any person, whose attendance is considered necessary, either to give evidence or to produce a document or any other thing.
    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
    Scope of word “Summon” under Sec 70 is for “Any Enquiry”. Authorised Officer is not empowered under Sec 70 to retain the documents for which summon were issued. It has been held by high court in T.T.V Dinkaran v. Enforcement Officer 1995 (80) E.L.T. 745 that where summon did not mention the nature of investigation therein, it will be valid since mentioning the details about investigation may alter the person concerned to manipulate his record.
    70.3.    Comparative review
    Name of Statute     Central     Excise Act 1944     Finance     Act
    1994     Custom 1962     Act     State Vat Laws
    Section
    Reference     Sec 14     Sec     14     of
    Central Excise Act read with
    Sec 83 of Finance Act
    1994     Sec 108         Similar powers are conferred under the
    State Vat laws.
    70.4.    FAQs
    Q1.     Who can issue summons and for what purpose?
    Ans.  Proper officer under this Act can summon to any person whose attendance is considered necessary either to give evidence or to produce a document or any other thing in any inquiry which such officer is making for any of the purposes of the GST Law.

Viewing 2 posts - 1 through 2 (of 2 total)

You must be logged in to reply to this topic.