Vat Actupdated - RS Goyal & Associates
Vat Actupdated - RS Goyal & Associates
Vat Actupdated - RS Goyal & Associates
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52<br />
transfer shall not render necessary the reissue of any notice already issued before the<br />
transfer and the person to whom the proceeding or class of proceedings is transferred may,<br />
continue it from the stage at which it was left by the person from whom it was transferred.<br />
43 : Power of Commissioner and his assistants to take evidence on oath, etc.<br />
(1) The Appellate Board, the Commissioner or any person other than the officer referred to<br />
in clause (g) of sub-section (1) of section 3 shall, for the purposes of this Act, have the<br />
powers of Court of Civil jurisdiction under the Code of Civil Procedure, 1908 (V of 1908),-<br />
(i) to summon and enforce the attendance of any person and examine him on oath or<br />
affirmation;<br />
(ii) to compel the production of documents or accounts and to impound or detain them;<br />
(iii) to issue commissions for the examination of witness; and<br />
(iv) to require or accept proof of facts by affidavits; and<br />
(v) Such further powers as may be prescribed.<br />
(2) Every proceeding under this Act before the Appellate Board or the Commissioner or any<br />
person other than an Inspector, appointed to assist the Commissioner under sub-section (1)<br />
of Section 3 shall be deemed to be a judicial proceeding within the meaning of Sections 193<br />
and 228 and for the purposes of Section 196 of the Indian Penal Code, 1860 (XLV of 1860)<br />
44 : Power of Commissioner to call for information in certain cases<br />
The Commissioner may, for the purposes of this Act -<br />
(a) require any firm or any undivided Hindu family to furnish a statement of the names and<br />
addresses of the partners of such firm, or of the names and addresses of the manager<br />
and members of such family, as the case may be;<br />
(b) require any person whom he has reason to believe to be a trustee, guardian, manager or<br />
agent to furnish a statement of the name and address of the person for whom he is a<br />
trustee, guardian, manager or agent;<br />
(c) require any person whom he has reason to believe to have purchased goods from<br />
outside or within the State of Madhya Pradesh to furnish a statement of the name and<br />
address of the person from whom he has purchased such goods and the description and<br />
price thereof and the manner in which they were delivered to him;<br />
(d) require any person in respect of whom he has reason to believe that he has dispatched<br />
goods to any place outside or within the State of Madhya Pradesh, to furnish a<br />
statement of the name and address of the person to whom he has dispatched such<br />
goods and of the description and price thereof.<br />
45 : Power of Commissioner to stay proceedings<br />
The Commissioner may by special or general order:-<br />
(a) pending examination of any question of law -<br />
(i) before him, or<br />
(ii)<br />
2 before the High Court on an appeal under sub-section (2) of Section 53, or 2<br />
(b) for any other reason to be recorded in writing,<br />
stay any proceeding or proceedings under Section 20 in respect of any dealer or class of<br />
dealers.<br />
CHAPTER X - Appeal, Revision and Rectification<br />
2 46 : Appeal<br />
(1) Any dealer or person aggrieved by an order passed under this Act, by any officer