122. Power to take evidence on oath, etc.-

122.  Power  to  take  evidence  on  oath,  etc.- 

(1)  The  Deputy  Commissioner  of Taxes,  the  Joint  Commissioner  of  Taxes,  the  Commissioner, 1[the  Director General,  Central  Intelligence  Cell,]  the  Commissioner  (Appeals)  and  the Appellate Tribunal  shall, for the purposes  of this  Ordinance, have  the same powers as are vested in a Court under the Code of Civil Procedure, 1908 (Act V of 1908), when trying a suit in respect of the following matters, namely:-

(a) discovery and inspection;
(b) enforcing the attendance of any person and examining him on oath or affirmation;
(c)  compelling  the  production  of  accounts  or  documents  (including accounts or documents relating to any period prior or subsequent to the income year); and
(d) issuing commissions for the examination of witness.
(2) The Deputy Commissioner of Taxes shall not exercise his powers under this  section for the purpose of enforcing the attendance of an employee of a scheduled bank as a witness or compelling the production of books of account of such a bank except with the prior approval of the Commissioner.

(3) Any authority mentioned in sub-section (1) may impound and retain in its custody  for  such  period  as  it  considers  fit,  any  books  of  accounts  or  other documents produced before it in any proceeding under this Ordinance.

(4) Any proceeding under this Ordinance, before any authority mentioned in sub-section  (1),  shall  be  deemed  to  be  a  judicial  proceeding  within  the meaning of section 193 and 228, and for the purposes of section 196, of the Penal Code (Act XLV of 1860).


1Subs by F.A. 2010

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