20. The assessing, appellate and revising authorities shall for the purposes of this Act, have the same powers as are vested in a Court under the Code of Civil Procedure, 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 any document, and
(c) issuing commission for the examination of any witness,
and any such proceeding before such authority under this Act shall be deemed to be a "judicial proceeding" within the meaning of sections 193 and 228 of the Indian Penal Code and also for the purposes of section 196 of the said Code.
(a) enforcing the attendance of any person and examining him on oath or affirmation,
(b) compelling the production of any document, and
(c) issuing commission for the examination of any witness,
and any such proceeding before such authority under this Act shall be deemed to be a "judicial proceeding" within the meaning of sections 193 and 228 of the Indian Penal Code and also for the purposes of section 196 of the said Code.
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Section 1 · Short title, extent and commencementSection 2 · Definition, U.P. Act III of 1901, Act XI of 1922, U.P. Act l of 1951, Act II of 1912, Act XI of 1932, Act V of 1908, U. P. Act III of 1901, U.P. Act XVII of 1939, U.P. Act I of 1951,Section 3 · Charge of Holding Tax.Section 4 · Land Holding, Act XXI of 1860.Section 5 · Annual value.Section 6 · Assessing authority.Section 7 · Notice regarding return of land holdings.Section 8 · Assessments.India Code, Government of India. Text fetched 16 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.