22: Powers of Revenue Officers to summon persons to give evidence and produce documents

Powers of Revenue Officers to summon persons to give evidence and produce documents.– (1) A Revenue Officer may summon any person whose attendance he considers necessary for the purpose of any business before him as a Revenue Officer. (2) A person so summoned shall be bound to appear at the time and place mentioned in the summons in person [or by electronic or digital means] or, if the summons so allows, by his authorised agent or a legal practitioner: Provided that the exemptions under sections 132 and 133 of the Code of Civil Procedure, 1908 (Act V of 1908), shall be applicable to requisitions for attendance under this section. (3) The person attending in obedience to the summons shall be bound to state the truth upon any matter respecting which he is examined or makes statements, and to produce such documents and other things relating to any such matter as the Revenue Officer may require.

Effective date: 1967-12-07

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