Agricultural Income-tax Act, 1957 Section 38 - Bare Act

The Commissioner, ¹ [Joint Commissioner,] and the ¹ [Assistant Commissioner of Agricultural Income-tax] shall, for the purposes of this Chapter, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908 (Central Act V of 1908), when trying a suit, in respect of the following matters, namely:--

(a) enforcing the attendance of any person and examining him on oath or affirmation;

(b) compelling the production of documents; and

(c) issuing commissions for the examination of witnesses; and any proceeding before the Commissioner, ² [¹ [Additional Commissioner]] ¹ [Joint Commissioner] or ¹ [Assistant Commissioner of Agricultural Income-tax] shall be deemed to be a "Judicial proceeding" within the meaning of sections 193 and 228 and for the purposes of section 196 of the Indian Penal Code (Central Act XLV of 1860).

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1. Substituted by Act 5 of 1993 w.e.f. 9.11.1992.

2. Inserted by Act 14 of 1983 w.e.f. 1.12.1982.