Regan Kapoor & Company

903, 9th Floor, GD-ITL, North Ex Tower, Netaji Subhash Place, New Delhi-110034

caregankapoor@gmail.com

+91 9811138061

43 : Power of Commissioner and his assistants to take evidence on oath, etc. M.P. ACT

43 : Power of Commissioner and his assistants to take evidence on oath, etc.

(1) The Appellate Board, the Commissioner or any person other than the officer referred to

in clause (g) of sub-section (1) of section 3 shall, for the purposes of this Act, have the

powers of Court of Civil jurisdiction under the Code of Civil Procedure, 1908 (V of 1908),-

(i) to summon and enforce the attendance of any person and examine him on oath or

affirmation;

(ii) to compel the production of documents or accounts and to impound or detain them;

(iii) to issue commissions for the examination of witness; and

(iv) to require or accept proof of facts by affidavits; and

(v) Such further powers as may be prescribed.

(2) Every proceeding under this Act before the Appellate Board or the Commissioner or any

person other than an Inspector, appointed to assist the Commissioner under sub-section (1)

of Section 3 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, 1860 (XLV of 1860)

What We Do

Our Services

Direct Taxes

All areas of taxation : Personal Tax, Corporate Tax. | Suggesting legal structure of business entities. | Transactional advisory - optimal deal structure | T

Indirect Taxes

Advising client on establishment of indirect tax management system, in all areas i.e. GST Audit, Customs, Foreign Trade P

Auditing and Assurance Service

We are blessed with team of qualified chartered accountants highly efficient in auditing and assurance services. Our wide range of services are aimed for financial sta

Accounting Services

We offer highly efficient accounting services which are provided by us for our local, national and international clients. We also offer design, implementation and revi