Gift-Tax Act, 1958

⁴³[Power regarding discovery, production of evidence, etc.

36. (1) The ⁴⁴[Assessing Officer], the ⁴⁵[Deputy Commissioner (Appeals)] ⁴⁶[the Commissioner (Appeals)], the ⁴⁷[Chief Commissioner or Commissioner] and the Appellate Tribunal shall, for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a suit in respect of the following matters, namely :-

(a)	-	discovery and inspection;
(b)	-	enforcing the attendance of any person, including any officer of a banking company and examining him on oath;
(c)	-	compelling the production of books of account and other documents; and
(d)	-	issuing commissions.

⁴⁸[(1A) If the Director General or Director or ^48a[Joint] Director or Assistant .... To read the full section download the app from Google Play store