S.K. Metal Vs Assistant Commissioner (Rajasthan High Court)
Section 70 (Power to summon persons to give evidence and produce documents) of Rajasthan Goods and Service Tax Act, 2017 is within the competence of legislature and not opposed to any of the fundamental rights or other provisions of the Constitution of India
As per sub-Section (1) of Section 70 the proper officer would have the power to summon any person whose attendance is considered necessary either to give evidence or to produce documents or any other thing in any enquiry in the same manner, as provided in the case of civil court under Civil Procedure Code. Sub-section (2) of Section 70 provides that any such enquiry referred to sub-section (1) shall be deemed to be judicial proceedings within the meaning of Section 193 and Section 228 of Indian Penal Code.
The provision thus while empowering the proper officer to summon a person to give evidence or to produce documents, controls such exercise of powers by providing that the summons may be issued where a proper officer considers it necessary that such person is required to give evidence or to produce certain documents. These powers are not thus unguided or uncanalised. Further, such powers are to be exercised in the same manner as would be exercisable by a civil court under the Code of Civil Procedure. Order 5 of Code of Civil Procedure pertains to issue and service of summons under the C.P.C. This order makes detailed provisions for issuance and service of summons. The powers under sub-Section (1) of Section 70 thus would be exercisable in the manner provided therein. In order to ensure that the information that a person so summoned provides, carries a certain sanctity, Sub-section (2) of Section 70 provides that every such enquiry under sub-Section (1) would be deemed to be judicial proceeding within the meaning of Section 193 and 228 of IPC.
We do not find such powers are in any manner beyond the competence of legislature or opposed to any of the fundamental rights or other provisions of the Constitution of India. We may also recall that Section 14C of the Central Excise Act and Section 108 of the Customs Act contain similar provisions authorizing the appropriate officer with the power to summon attendance of a witness for recording statement or for production of documents. The vires of the said section must be upheld.
