Section 36
Power regarding discovery, production of evidence, etc. Repealed
About this Act
An Act to provide for the levy of gift-tax
1(1) The 2
Assessing Officer, the
3
Deputy Commissioner (Appeals) 4
the Commissioner (Appeals), the 5
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.
6 (1A) If the Director General or Director or 7 Joint Director or 8 Assistant Director or Deputy Director has reason to suspect that any gifts chargeable to tax under this Act have been concealed, or are likely to be concealed, by any person or class of persons within his jurisdiction, then, for the purposes of making any inquiry or investigation relating thereto, it shall be competent for him to exercise the powers conferred under sub-section (1) on the gift-tax authorities referred to in that sub-section, notwithstanding that no proceedings with respect to such person or class of persons are pending before him or any other gift-tax authority.
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(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.
6 (1A) If the Director General or Director or 7 Joint Director or 8 Assistant Director or Deputy Director has reason to suspect that any gifts chargeable to tax under this Act have been concealed, or are likely to be concealed, by any person or class of persons within his jurisdiction, then, for the purposes of making any inquiry or investigation relating thereto, it shall be competent for him to exercise the powers conferred under sub-section (1) on the gift-tax authorities referred to in that sub-section, notwithstanding that no proceedings with respect to such person or class of persons are pending before him or any other gift-tax authority.
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Notes
1. Subs. by Act 53 of 1962, s. 28, for section 36 (w.e.f. 1-4-1963).
2. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer‖ (w.e.f. 1-4-1988).
3. Subs. by s. 161, ibid., for Appellate Assistant Commissioner‖ (w.e.f. 1-4-1988).
4. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
5. Subs. by Act 4 of 1988, s. 161, for Commissioner‖ (w.e.f. 1-4-1988).
6. Ins. by Act 26 of 1988, s. 70 (w.e.f. 1-6-1988).
7. Subs. by Act 21 of 1998, s. 76, for ―Deputy Director‖ (w.e.f. 1-10-1998).
8. Subs. by s. 76, ibid., for Assistant Director‖ (w.e.f. 1-10-1998).
9. Sub-section (2) omitted by Act 4 of 1988, s. 182 (w.e.f. 1-4-1989).
2. Subs. by Act 4 of 1988, s. 161, for Gift-tax Officer‖ (w.e.f. 1-4-1988).
3. Subs. by s. 161, ibid., for Appellate Assistant Commissioner‖ (w.e.f. 1-4-1988).
4. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).
5. Subs. by Act 4 of 1988, s. 161, for Commissioner‖ (w.e.f. 1-4-1988).
6. Ins. by Act 26 of 1988, s. 70 (w.e.f. 1-6-1988).
7. Subs. by Act 21 of 1998, s. 76, for ―Deputy Director‖ (w.e.f. 1-10-1998).
8. Subs. by s. 76, ibid., for Assistant Director‖ (w.e.f. 1-10-1998).
9. Sub-section (2) omitted by Act 4 of 1988, s. 182 (w.e.f. 1-4-1989).