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TypeBare Act JurisdictionKarnataka Government

Value Added Tax Act, 2003 Section 87

Power to Summon Persons to Give Evidence

~1 min read
https://sooperkanoon.com/act/58953

Bare act section · Research

About this section

Value Added Tax Act, 2003 Section 87 is part of Value Added Tax Act, 2003 - Power to Summon Persons to Give Evidence. Read the section text below and explore Indian court judgments that cite it.

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Section Text

(1) The officers empowered by Rules made in this behalf shall have all the powers conferred on a Court by the Code of Civil Procedure, 1908 (Central Act V of 1908), for the purpose of securing attendance of persons or the production of documents in any enquiry under this Act.

(2) The Commissioner or the assessing, appellate or revising authority shall, in securing the attendance of any dealer as a witness before the Tribunal or High Court or for production of any document for the purposes of this Act at such proceedings, have the same powers as those conferred on a civil court under the provisions of the Civil Procedure Code, 1908 (Central Act 5 of 1908).

Frequently asked questions

What does Value Added Tax Act, 2003 Section 87 provide?

Section Section 87 of the Value Added Tax Act, 2003 (Power to Summon Persons to Give Evidence) is reproduced on this page as part of the Value Added Tax Act, 2003. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Value Added Tax Act, 2003 Section 87?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Value Added Tax Act, 2003 Section 87. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Karnataka, confirm the wording against the official state gazette or authorized publication.

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