Power to issue summons and examine on oath
Section 12 of the Bihar Value Added Tax Act, 2005 deals with power to issue summons and examine on oath. The Tribunal constituted under section 9, or the Commissioner or any officer or authority appointed under section 10 or section 86 shall, for carrying out the purposes of this Act, have all the powers of a Civil Court under the Code of Civil Procedure, 1908 (5 of 1908) and in particular in respect o The Act came into force on 23 Jun 2005.
(1) The Tribunal constituted under section 9, or the Commissioner or any officer or authority appointed under section 10 or section 86 shall, for carrying out the purposes of this Act, have all the powers of a Civil Court under the Code of Civil Procedure, 1908 (5 of 1908) and in particular in respect of the following matters, namely:--
(a) to summon and enforce attendance of any person, including any officer of a banking company, and examine him on oath or affirmation;
(b) to compel the production of documents or accounts and to impound and retain them;
(c) to issue commissions for the examination of witness.
(2) Every proceeding under this Act before the Tribunal, shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code, 1860 (45 of 1860).
Section 12, The Bihar Value Added Tax Act, 2005 (Act 27 of 2005).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 12
What does Section 12 of the Bihar Value Added Tax Act deal with?
Section 12 of the Bihar Value Added Tax Act is headed "Power to issue summons and examine on oath". The Tribunal constituted under section 9, or the Commissioner or any officer or authority appointed under section 10 or section 86 shall, for carrying out the purposes of this Act, have all the powers of a Civil Court under the Code of Civil Procedure, 1908 (5 of 1908) and in particular in respect o
How do I find court cases under Section 12 of the Bihar Value Added Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Bihar Value Added Tax Act 12, section 12 Bihar Value Added Tax Act, section 12 of the Bihar Value Added Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 12 of the Bihar Value Added Tax Act, and has it changed?
Its own text turns on section 9 (Tribunal), section 10 (Taxing Authorities and Inspectors), section 86 (Bureau of Investigation), Indian Penal Code 228 (Intentional insult or interruption to public servant sitting in judicial proceeding), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When did Section 12 of the Bihar Value Added Tax Act come into force?
Section 12 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 12, came into force on 23 Jun 2005, having been enacted on 23 Jun 2005. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions2082 words
- 93. Power to make rules1896 words
- 56. Production of books of account, inspection, search and seizure1330 words
- 24. Returns, payment of tax, interest and penalty1244 words
- 16. Input tax credit1054 words
- 9. Tribunal1053 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 17 Oct 2026. This page is not a substitute for legal advice.