Wealth-Tax Act, 1957

¹⁰[Power to take evidence on oath, etc.

37. (1) The ¹¹[Assessing Officer],¹²[Valuation Officer,] ¹³[Deputy Commissioner (Appeals)], ¹⁴[Commissioner (Appeals),]¹⁵[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.

¹⁶[(1A) If the Director General or Director or ¹⁷[Joint] Director or Assist .... To read the full section download the app from Google Play store