Vat Actupdated - RS Goyal & Associates

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transfer shall not render necessary the reissue of any notice already issued before the
transfer and the person to whom the proceeding or class of proceedings is transferred may,
continue it from the stage at which it was left by the person from whom it was transferred.
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)
44 : Power of Commissioner to call for information in certain cases
The Commissioner may, for the purposes of this Act -
(a) require any firm or any undivided Hindu family to furnish a statement of the names and
addresses of the partners of such firm, or of the names and addresses of the manager
and members of such family, as the case may be;
(b) require any person whom he has reason to believe to be a trustee, guardian, manager or
agent to furnish a statement of the name and address of the person for whom he is a
trustee, guardian, manager or agent;
(c) require any person whom he has reason to believe to have purchased goods from
outside or within the State of Madhya Pradesh to furnish a statement of the name and
address of the person from whom he has purchased such goods and the description and
price thereof and the manner in which they were delivered to him;
(d) require any person in respect of whom he has reason to believe that he has dispatched
goods to any place outside or within the State of Madhya Pradesh, to furnish a
statement of the name and address of the person to whom he has dispatched such
goods and of the description and price thereof.
45 : Power of Commissioner to stay proceedings
The Commissioner may by special or general order:-
(a) pending examination of any question of law -
(i) before him, or
(ii)
2 before the High Court on an appeal under sub-section (2) of Section 53, or 2
(b) for any other reason to be recorded in writing,
stay any proceeding or proceedings under Section 20 in respect of any dealer or class of
dealers.
CHAPTER X - Appeal, Revision and Rectification
2 46 : Appeal
(1) Any dealer or person aggrieved by an order passed under this Act, by any officer