[POWER TO TAKE EVIDENCE ON OATH]
A taxing
authority and an appellate authority shall for the purposes of this Act, have
the same powers as are vested in a court under the Code of Civil Procedure,
1908
(Act 5 of
1908), when trying a suit, in respect of the following matters, namely:
(a) enforcing the attendance of any person
and examining him on oath or affirmation;
(b) compelling the production of documents
and impounding or detaining them;
(c) issuing commissions for the examination
of witnesses;
(d) requiring or accepting proof of facts by
affidavits;
(e) such other powers as may be prescribed,
and any
proceeding under this Act before a taxing authority or appellate authority
shall be deemed to be a judicial proceeding within the meaning of section 193
and section 228 and for the purposes of section 199 of the Indian Penal Code,
1860 (Act 45 of 1860).
[POWER TO DETERMINE AS TO WHO IS A
DEALER]
A taxing
authority shall for the purposes of this Act, have the power to determine as to
who is the dealer:
Provided
that before passing any order under this section, the person concerned shall be
given a reasonable opportunity of being heard.
[POWER TO CALL FOR INFORMATION FROM ANY
PERSON OR COMPANY]
A taxing
authority may, for carrying out the purposes of this Act, require any dealer or
person including a banking company, insurance company, electricity supply and
distribution company, courier‑service company, post office, railway, a
Government corporation, or a Government agency or body regulating any trade,
manufacture or commerce, or any officer thereof, to furnish any information,
data or statistics which may be relevant to any proceedings or useful for tax
administration under this Act.
[POWER TO PURCHASE UNDERPRICED GOODS]
(1) Where a taxing authority
has, for the purpose of any proceeding under this Act, reasons to believe that
any goods whether in stock or in transit, are under priced in a document or
book of account produced before it, it may, with prior approval of the
Commissioner or such officer as the Commissioner may, in writing, authorise for
the purpose, make an offer to purchase such goods at the price shown in the
document or book of account increased by ten per cent plus freight and other
expenses, if any, incurred by the owner in relation to the goods.
(2) If the owner of the
goods accepts the offer, he shall make delivery of the goods on a date and time
and at a place specified by the officer making the offer and shall be paid the
offered price with other expenses within ten days of the delivery of the goods
but if he rejects the offer, or after accepting the offer fails to deliver the
goods on the specified date and time and at the specified place, it shall be conclusive
proof that the owner has under priced the goods.
(3) The goods purchased
under sub‑section (2) shall be sold by public auction in the manner
prescribed as early as possible but if the goods are of a perishable nature or
subject to speedy and natural decay or are such as may, if held, lose their
value or when the expenses of keeping them are likely to exceed their value,
then, such goods shall be immediately sold or otherwise disposed of in the
manner prescribed and the sale proceeds of the goods or the amount obtained by
disposal of the goods shall be deposited in the State Government treasury.
[POWER TO TRANSFER PROCEEDINGS]
(1) A taxing authority not
below the rank of Deputy Excise and Taxation Commissioner, or such other rank, as
may be prescribed, may, in such manner and subject to such restrictions and
conditions, as may be prescribed, suo motu or on an application made to him in
this behalf by order in writing transfer any case or proceedings or class of
proceedings from him to any other officer working under him and he may likewise
transfer any such case (including a case already transferred under this
section) from one such officer to another or to himself.
(2) Where any proceedings or
class of proceedings or case is transferred under sub‑section (1), the
officer to whom such proceedings or class of proceedings or case is
transferred, shall proceed to dispose it of as if it had been initiated by the
said officer irrespective of the local limits of the jurisdiction of such officer,
and such transfer shall not render necessary the re‑issue of any notice
already issued before the transfer and the officer to whom the proceeding or
class of proceedings or case is transferred may, in his discretion, continue it
from the stage at which it was left by the officer from whom it was
transferred.
(1) Subject to such
restrictions and conditions as may be prescribed, the Commissioner may, by
order in writing delegate any of its powers under this Act, except those of
revision, to any taxing authority.
(2) Subject to such
restrictions and conditions as may be prescribed, any taxing authority may, by
order in writing, delegate any of its powers conferred on it to other taxing
authority subordinate in rank to it.
[ASSESSEE PERMITTED TO ATTEND THROUGH
AUTHORISED AGENT]
(1) Any assessee or dealer,
who is entitled or required to attend before any authority in connection with
any proceedings under this Act, may attend by a person authorised by him in
writing in this behalf, being a relative or a whole time employee of the
assessee or an advocate or a tax consultant; not being disqualified by or under
sub‑section (3) or subsection (4).
(2) In this section a "tax
consultant" means ‑
(i) any person, who before
the 10th day of May, 1953, appeared before any assessing or other sales tax
authorities in connection with any proceedings under the Punjab General Sales
Tax Act, 1941 or the Punjab General Sales Tax Act, 1948, on behalf of any
assessee otherwise than in the capacity of an employee or relative of that
assessee; or
(ii) a retired Gazetted
Officer of the Haryana Excise and Taxation Department who has worked as an
taxing authority or an appellate authority under the Act of 1973 or this Act,
for a minimum period of five years in one or more than one of the aforesaid
capacities after a period of not less than two years has passed since the date
of his retirement; or
(iii) any person who has
passed any accountancy examination recognised by the Central Board of Direct
Taxes or holds a degree in Commerce, Law, Economics or Banking including
auditing conferred by any Indian University, incorporated by any law for the
time being in force.
(3) No person, who has been
dismissed from Government service, shall be qualified to represent any dealer
under sub‑section (1).
(4) If any practitioner or
other person who represents an assessee, is found guilty of misconduct in any
proceedings before any authority under this Act by the Commissioner, the
Commissioner may direct that he shall be disqualified, to represent a dealer
under sub‑section (1):
Provided
that no such direction shall be made in respect of any person unless he is
given a reasonable opportunity of being heard.
(5) Any person against whom
any direction is made under this section may appeal to the Tribunal against
such direction within sixty days of its communication to him.
[RETURNS ETC. TO BE CONFIDENTIAL]
(1) All particulars
contained in any statement made, return furnished or accounts or documents
produced in accordance with this Act, or in any record of evidence given in the
course of any proceedings under this Act, other than proceedings before a
Criminal Court, shall, save as provided in sub‑section (3), be treated as
confidential, and notwithstanding anything contained in the Indian Evidence
Act, 1872 (Act 1 of 1872), no court shall save as aforesaid, be entitled to
require any officer of the State Government to produce before it any such
statement, return, account, document or record or any part thereof or to give
evidence before it in respect thereof.
(2) Save as provided in sub‑section
(3), if any officer of the State Government discloses any of the particulars
referred to in sub‑section (1), he shall be punishable with imprisonment,
which may extend to six months, or with fine or with both.
(3) Nothing in this section
shall apply to the disclosure of any of the particulars referred to in sub‑
section (1), for the purpose of any investigation or prosecution under this Act
or the Indian Penal Code, 1860 (Act 45 of 1860), in respect of such statement,
return, accounts, documents or evidence, or for the purpose of audit or for
departmental use of the officials of the Government of India or of any State
Government, or for the purpose of an inquiry in relation to a business
transaction by a person who is a party to such transaction.
(1) No assessment made and
no order passed under this Act or the rules made there under, by an appellate
authority or a taxing authority shall be called in question in any civil court
and, save as is provided in sections 33, 34, 35, 36, sub‑section (5) of
section 52 and sub‑section (5) of section 56, no appeal or application
shall lie against any such assessment or order.
(2) No injunction shall be
granted by any court other than the High Court of any State or the Supreme
Court of India in respect of any assessment made or any proceedings initiated,
or in respect of any action taken, or to be taken, in pursuance of any
provisions of this Act or the rules made there under.