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Gift - Tax Act, 1958


36. Power regarding discovery, production of evidence, etc.

  1. 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:-

  1. discovery and inspection;

  2. enforcing the attendance of any person, including any officer of a banking company and examining him on oath;

  3. compelling the production of books of account and other documents ; and

  4. issuing commissions.

  1. 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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